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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-02.1-01-15.1

Priority for delinquent taxes

Official textlegis.nd.govlast amended

When payment is made for any mobile home tax, the payment must be applied first to the oldest unpaid delinquent tax due, if any, shown to exist upon the property for which the tax payment is made, including any penalty and interest.

Amendment history

History: Effective May 1, 1991. General Authority: NDCC 57-55-09 Law Implemented: NDCC 57-55-01.1, 57-55-04, 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
Full table of contents →