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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-02.1-01-04

Computation of tax

Official textlegis.nd.govlast amended

The county director of tax equalization shall calculate the mobile home tax in the following manner:

# 1.

The replacement cost new is determined by multiplying the total square feet of the mobile home by the average cost per square foot for the appropriate quality and size as shown in the tax department's guidelines. To adjust for depreciation, replacement cost new is multiplied by a percentage good factor to determine the true and full value.

# 2.

The true and full value is multiplied by fifty percent to determine assessed value.

# 3.

If the mobile home is used for residential purposes, the assessed value is multiplied by nine percent to determine the taxable value. If the mobile home is used for commercial purposes, the assessed value is multiplied by ten percent.

# 4.

The tax due is determined by multiplying the taxable value of the mobile home by the preceding year's total mill levies which applied to property within the taxing district where the mobile home is located.

Amendment history

History: Effective June 1, 1984; amended effective November 1, 1987. General Authority: NDCC 57-55-09 Law Implemented: NDCC 57-02-01, 57-02-27, 57-55-04

Source: view the official PDF

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In this article (22 sections)
  1. 81-02.1-01-01 · Definitions
  2. 81-02.1-01-02 · Filing requirements
  3. 81-02.1-01-03 · Form and contents of application
  4. 81-02.1-01-04 · Computation of tax
  5. 81-02.1-01-05 · Filing procedures for the counties - Payment of tax
  6. 81-02.1-01-05.1 · Form of tax permit
  7. 81-02.1-01-06 · Accounting of mobile home taxes
  8. 81-02.1-01-07 · Due dates
  9. 81-02.1-01-08 · Noncompliance by mobile home owner
  10. 81-02.1-01-09 · Penalties cannot be waived
  11. 81-02.1-01-10 · Collections
  12. 81-02.1-01-11 · Application by new owner not required if mobile home…
  13. 81-02.1-01-12 · Permit nontransferable
  14. 81-02.1-01-13 · Mobile home temporarily in state
  15. 81-02.1-01-14 · Tax not applicable to licensed mobile home dealers
  16. 81-02.1-01-15 · Liability for taxes upon sale of mobile home
  17. 81-02.1-01-15.1 · Priority for delinquent taxes
  18. 81-02.1-01-16 · No refunds or credits upon sale or disposition
  19. 81-02.1-01-17 · Moving permit
  20. 81-02.1-01-18 · Tax permits lost or destroyed
  21. 81-02.1-03-01 · Definitions
  22. 81-02.1-03-02 · Requirements for property tax exemption
Full table of contents →