North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-02.1 - Property Taxes
Chapter 81-02.1-01 - Mobile Home Tax
Section 81-02.1-01-04 - Computation of tax

Universal Citation: ND Admin Code ยง 81-02.1-01-04

Current through Supplement No. 394, October, 2024

The county director of tax equalization shall calculate the mobile home tax in the following manner:

1. The replacement cost new is determined by multiplying the total square feet of the mobile home by the average cost per square foot for the appropriate quality and size as shown in the tax department's guidelines. To adjust for depreciation, replacement cost new is multiplied by a percentage good factor to determine the true and full value.

2. The true and full value is multiplied by fifty percent to determine assessed value.

3. If the mobile home is used for residential purposes, the assessed value is multiplied by nine percent to determine the taxable value. If the mobile home is used for commercial purposes, the assessed value is multiplied by ten percent.

4. The tax due is determined by multiplying the taxable value of the mobile home by the preceding year's total mill levies which applied to property within the taxing district where the mobile home is located.

General Authority: NDCC 57-55-09

Law Implemented: NDCC 57-02-01, 57-02-27, 57-55-04

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