N.D.C.C. § 57-55-03 — When taxes become due and delinquent - Penalty

1. a. The tax imposed in this chapter is due and payable on January tenth of each year
or ten days after the mobile home is purchased or first moved into this state. If the
tax due for the entire year is paid in full by February fifteenth, the county treasurer
shall allow a five percent discount. The discount must be applied before a primary
residence credit under section 57-02-08.9 is applied.
b. If the tax imposed by this chapter is paid in full within thirty days after the mobile
home is purchased or moved into this state, the county treasurer shall allow a five
Page No. 1
percent discount. However, if the tax is not paid within forty days it is subject to a
penalty and interest. The penalty is one percent of the tax. The interest is one-half
percent of the tax for each full and fractional month of delay.
2. Except as provided in subdivision b of subsection 1, the tax imposed by this chapter
may be paid in two equal installments if the amount of the tax due is forty dollars or
more. The first installment is due on January tenth and becomes delinquent on March
first and is then subject to a penalty of two percent, and on April first an additional
penalty of two percent, and on May first an additional penalty of two percent, and on
June first an additional penalty of two percent. The second installment is due June first
and is delinquent on July first and is then subject to a penalty of two percent, and on
August first an additional penalty of two percent, and on September first an additional
penalty of two percent, and on October first an additional penalty of two percent. If any
tax remains due after January first of the next year, interest is due at the monthly rate
of one-half percent of the tax due for each month or fraction of a month until the tax
and penalties have been paid in full.