North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-02.1 - Property Taxes
Chapter 81-02.1-01 - Mobile Home Tax
Section 81-02.1-01-01 - Definitions

Universal Citation: ND Admin Code ยง 81-02.1-01-01
Current through Supplement No. 394, October, 2024

As used in these sections and for the administration of North Dakota Century Code chapter 57-55, unless the context otherwise requires:

1. "Length" means the longest exterior dimension of the area used as a residence or place of business, excluding the hitch, if any.

2. "Lot" means any piece of land of required size intended for occupancy by a mobile home.

3. "Mobile home park" means any contiguous tract of land under the same ownership containing three or more lots intended for occupancy by mobile homes.

4. "Mobile home structure" means a structure as defined in North Dakota Century Code section 57-55-01 and includes a recreational vehicle if it is not permanently attached to the land and is used as living quarters or as a place of business.

5. "Owner" means the person holding legal title to the mobile home for the purpose of determining who must apply for a mobile home tax permit. A vendee, mortgagor, or lessee is the owner if the mobile home is subject to a conditional sales agreement or lease with an option to purchase upon expiration of the agreement and if the vendee, mortgagor, or lessee is entitled to possession of the mobile home.

General Authority: NDCC 57-55-09

Law Implemented: NDCC 57-55-01, 57-55-01.1, 57-55-08

Disclaimer: These regulations may not be the most recent version. North Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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