N.D.C.C. § 57-55-01.1 — Taxation and tax permits for mobile homes

The owner of each mobile home is subject to taxes as determined under this chapter and
shall file an application for a mobile home tax permit with the director of tax equalization in the
county in which the mobile home is located within ten days after the mobile home is acquired,
moved, or first brought into this state. Application must be made on forms approved by the tax
commissioner and furnished by the county director of tax equalization and must contain the
necessary information to carry out the provisions of this chapter. A mobile home tax permit may
not be issued unless the owner pays the tax and any penalties in full to the county treasurer.
Upon payment of the tax, a mobile home tax permit must be issued to the owner of the mobile
home. The tax permit is valid throughout the state for the mobile home during the period for
which it was issued.
57-55-01.2. Statements of full consideration to be filed with application for title to
mobile homes - Sales ratio study - Penalty.
Any person who has purchased a mobile home and is applying for a title under section
39-18-03 shall present, with the application, a certified statement of the full consideration paid
for the mobile home. The director of the department of transportation may not issue a certificate
of title to the mobile home until the certified statement is received. The director of the
department of transportation shall accumulate and at least monthly forward to the state board of
equalization a report containing the information filed in the director's office pursuant to this
section. The state board of equalization shall prescribe the necessary forms for the statements
and reports to be used in carrying out the purposes of this section, and the forms must contain a
space for the explanation of special circumstances which may have contributed to the amount of
the consideration. The state board of equalization shall furnish this information to the state tax
commissioner who shall conduct a sales ratio study to determine the proper assessment values
of mobile homes under this chapter. Any person who, in the statement provided for in this
section, willfully falsifies the consideration paid for the transferred mobile home is guilty of a
class B misdemeanor.