North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-02.1 - Property Taxes
Chapter 81-02.1-01 - Mobile Home Tax
Section 81-02.1-01-15 - Liability for taxes upon sale of mobile home

Universal Citation: ND Admin Code ยง 81-02.1-01-15

Current through Supplement No. 394, October, 2024

When a mobile home upon which the yearly permit tax has not been paid is sold, it is presumed that the tax was taken into consideration during the price negotiations between the buyer and the seller. The tax is imposed upon the property itself even though the owner is required to pay it. When the tax remains unpaid after the sale, any agreement made between the buyer and seller will not prevent the collection of the unpaid tax from being collected as follows:

1. The county director of tax equalization will collect the entire tax levied from the seller, including any delinquent tax from prior years.

2. The buyer is liable for tax prorated for the period of ownership during the year of purchase.

General Authority: NDCC 57-55-09

Law Implemented: NDCC 57-55-01.1, 57-55-04, 57-55-05

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