North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-02.1 - Property Taxes
Chapter 81-02.1-01 - Mobile Home Tax
Section 81-02.1-01-11 - Application by new owner not required if mobile home has current permit
Universal Citation: ND Admin Code ยง 81-02.1-01-11
Current through Supplement No. 394, October, 2024
If a mobile home with a current permit is acquired during a year, the new owner is not required to obtain a new permit for that year. If the former owner possesses a tax-exempt permit, the new owner must apply for a tax permit within the statutory time.
General Authority: NDCC 57-55-09
Law Implemented: NDCC 57-55-04
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