North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-55-01 — Definition
For the purposes of this chapter, "mobile home" means a structure, either single or
multisectional, which is built on a permanent chassis, ordinarily designed for human living
quarters, either on a temporary or permanent basis, owned or used as a residence or place of
business of the owner or occupant, which is either attached to utility services or is twenty -seven
feet [8.23 meters] or more in length, and includes a manufactured home as defined in section
41-09-02 other than a manufactured home with respect to which the requirements of
subsections 1 through 3 of section 39 -05-35, as applicable, have been satisfied. For purposes
of this chapter, "utility services" means services purchased by the occupant from a utility
company under the jurisdiction of the public service commission, a rural electric cooperative, or
a political subdivision of the state.
Source: official text