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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-02.1-01-15

Liability for taxes upon sale of mobile home

Official textlegis.nd.govlast amended

When a mobile home upon which the yearly permit tax has not been paid is sold, it is presumed that the tax was taken into consideration during the price negotiations between the buyer and the seller. The tax is imposed upon the property itself even though the owner is required to pay it. When the tax remains unpaid after the sale, any agreement made between the buyer and seller will not prevent the collection of the unpaid tax from being collected as follows:

# 1.

The county director of tax equalization will collect the entire tax levied from the seller, including any delinquent tax from prior years.

# 2.

The buyer is liable for tax prorated for the period of ownership during the year of purchase.

Amendment history

History: Effective June 1, 1984; amended effective July 1, 1985; November 1,1987. General Authority: NDCC 57-55-09 Law Implemented: NDCC 57-55-01.1, 57-55-04, 57-55-05

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 →