Filing procedures for the counties - Payment of tax

When the computation of the mobile home tax is complete, the county director of tax equalization shall deliver the information to the county treasurer. When the tax is paid in full, the treasurer shall issue a receipt showing the amount of payment and the type of tax and the tax permit information must be recorded on the back of the receipt. The county treasurer shall maintain an account for tax payments received in installments. If payment of the tax is made in installments, a receipt indicating the amount of payment and the type of tax must be issued to the owner. The tax permit must be issued upon payment of the final installment. The county treasurer shall inform the county director of tax equalization if an installment becomes delinquent, and the director shall give the owner notice of the delinquency as provided in North Dakota Century Code section 57-55-11.