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.
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In this chapter (13 sections)
- 57-55-01 · Definition
- 57-55-01.1 · Taxation and tax permits for mobile homes
- 57-55-02 · Application for taxing - Form - Contents
- 57-55-03 · When taxes become due and delinquent - Penalty
- 57-55-04 · Taxes - How determined - Disbursement
- 57-55-04.1 · Procedure for abatement, refund, or compromise of tax
- 57-55-05 · Taxes in lieu of other property taxes
- 57-55-06 · Tax permits - Form
- 57-55-07 · Failure to apply for permit - Illegal use of permit - Penalty
- 57-55-09 · Rules and regulations
- 57-55-10 · Exemptions - Exceptions
- 57-55-11 · Collection - Enforcement - Penalty
- 57-55-12 · Refunds