North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-02.1-01-01

Definitions

Official textlegis.nd.govlast amended Apr 01, 1995

As used in these sections and for the administration of North Dakota Century Code chapter 57-55, unless the context otherwise requires:

# 1.

"Length" means the longest exterior dimension of the area used as a residence or place of business, excluding the hitch, if any.

# 2.

"Lot" means any piece of land of required size intended for occupancy by a mobile home.

# 3.

"Mobile home park" means any contiguous tract of land under the same ownership containing three or more lots intended for occupancy by mobile homes.

# 4.

"Mobile home structure" means a structure as defined in North Dakota Century Code section 57-55-01 and includes a recreational vehicle if it is not permanently attached to the land and is used as living quarters or as a place of business.

# 5.

"Owner" means the person holding legal title to the mobile home for the purpose of determining who must apply for a mobile home tax permit. A vendee, mortgagor, or lessee is the owner if the mobile home is subject to a conditional sales agreement or lease with an option to purchase upon expiration of the agreement and if the vendee, mortgagor, or lessee is entitled to possession of the mobile home.

Amendment history

History: Effective June 1, 1984; amended effective July 1, 1985; November 1,1987; April 1, 1995. General Authority: NDCC 57-55-09 Law Implemented: NDCC 57-55-01, 57-55-01.1,57-55-08

Source: view the official PDF

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