North Dakota § 57-55-12 Refunds

North Dakota Statutes

§ 57-55-12 — Refunds

North Dakota § 57-55-12

Title 57Taxation

Ch. 57-55Mobile Homes Taxes

This text of North Dakota § 57-55-12 (Refunds) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-55-12 (2026).

Text

1.The owner of any mobile home who has paid, through mistake or otherwise, a greater amount of tax or penalty and interest than was justly due may apply for an abatement or refund under chapter 57-23 and a refund of the unjust portion paid. The county auditor and treasurer shall charge all refunds against the taxing districts to which the collection was credited.

2.If the owner of a mobile home has paid the full amount of taxes due under this chapter and thereafter during the current year such mobile home has been demolished or destroyed beyond repair by fire, windstorm, or flood, the owner is entitled to a refund under subsection 1.

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1. The owner of any mobile home who has paid, through mistake or otherwise, a greater
amount of tax or penalty and interest than was justly due may apply for an abatement
or refund under chapter 57-23 and a refund of the unjust portion paid. The county

auditor and treasurer shall charge all refunds against the taxing districts to which the
collection was credited.
2. If the owner of a mobile home has paid the full amount of taxes due under this chapter
and thereafter during the current year such mobile home has been demolished or
destroyed beyond repair by fire, windstorm, or flood, the owner is entitled to a refund
under subsection 1.