North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-02.1 - Property Taxes
Chapter 81-02.1-01 - Mobile Home Tax
Section 81-02.1-01-10 - Collections
Universal Citation: ND Admin Code ยง 81-02.1-01-10
Current through Supplement No. 394, October, 2024
The provisions of North Dakota Century Code chapter 57-22 for collection of delinquent personal property tax apply to the collection of delinquent mobile home taxes. Any house trailer or mobile home occupied as a residence by a debtor or a debtor's family is not exempt from process, levy, or sale for tax levied pursuant to the mobile home tax law.
If a delinquent mobile home owner has real estate in the county, the county commissioners shall extend the delinquent mobile home tax as a lien against the owner's real estate in that county.
General Authority: NDCC 57-55-09
Law Implemented: NDCC 28-22-02, 57-22-21, 57-55-03, 57-55-11
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