N.D.C.C. § 57-55-11 — Collection - Enforcement - Penalty

1. The director of tax equalization shall make an inspection of each mobile home park,
lot, or other place in which mobile homes are located, for the purpose of determining
whether the provisions of this chapter are being complied with. If the director
determines that any person is not complying with the provisions of this chapter, the
director shall give such person a warning that if such person fails to comply within ten
days after the issuance of such warning, the director of tax equalization may begin civil
action against such person. In the alternative, if the director of tax equalization
determines that there are mobile homes in the director's county belonging to transients
or nonresidents who have failed to comply with the provisions of this chapter, and in
the director's opinion the taxes will be uncollectible if immediate action is not taken, the
director shall notify the county sheriff. The county sheriff shall immediately, and in no
event later than five days after receiving such notification, commence proceedings as
provided by law to collect the taxes, penalties, and interest, if any, which are due.
2. Before a mobile home is moved from its existing location, a moving permit must be
obtained by the owner from the county director of tax equalization indicating that all
taxes, penalties, and interest levied against the mobile home have been paid. While
the mobile home is being transported, the moving permit must be displayed on the
rear of the mobile home. Any person who violates this provision is guilty of an
infraction, for which a fine of no less than one hundred dollars and no more than five
hundred dollars may be imposed.