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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-02.1-01-10

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Official textlegis.nd.govlast amended

The provisions of North Dakota Century Code chapter 57-22 for collection of delinquent personal property tax apply to the collection of delinquent mobile home taxes. Any house trailer or mobile home occupied as a residence by a debtor or a debtor's family is not exempt from process, levy, or sale for tax levied pursuant to the mobile home tax law. If a delinquent mobile home owner has real estate in the county, the county commissioners shall extend the delinquent mobile home tax as a lien against the owner's real estate in that county.

Amendment history

History: Effective June 1, 1984; amended effective November 1, 1987. General Authority: NDCC 57-55-09 Law Implemented: NDCC 28-22-02,57-22-21, 57-55-03,57-55-11

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
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