N.D.C.C. § 57-55-05 — Taxes in lieu of other property taxes

The taxes provided for in this chapter are in lieu of all property taxes upon such mobile
homes for the calendar year for which the tax permit is valid. However, such taxes may in no
way be construed as exempting any mobile home owner from the requirements of registering
such mobile home with the director of the department of transportation or securing license
plates entitling such mobile home to be hauled upon the state's highways pursuant to section
39-18-03.
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