§ 57-55-01 Definition
§ 57-55-01.1 Taxation and tax permits for mobile homes
§ 57-55-01.2 Statements of full consideration to be filed with application for title to mobile homes – Sales ratio study – Penalty
§ 57-55-03 When taxes become due and delinquent – Penalty
§ 57-55-04 Taxes – How determined – Disbursement
§ 57-55-04.1 Procedure for abatement, refund, or compromise of tax
§ 57-55-05 Taxes in lieu of other property taxes
§ 57-55-06 Tax permits – Form
§ 57-55-07 Failure to apply for permit – Illegal use of permit – Penalty
§ 57-55-08 Duty of mobile home park operators and licensed mobile home dealers – Penalty
§ 57-55-09 Rules and regulations
§ 57-55-10 Exemptions – Exceptions
§ 57-55-11 Collection – Enforcement – Penalty
§ 57-55-12 Refunds

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Terms Used In North Dakota Code > Chapter 57-55 - Mobile Homes Taxes

  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • Taxable valuation: signifies the valuation remaining after deducting exemptions and making other reductions from the original assessed valuation, and is the valuation upon which the rate of levy finally is computed and against which the taxes finally are extended. See North Dakota Code 57-02-01
  • taxing district: means a county, city, township, school district, water conservation and flood control district, Garrison Diversion Conservancy District, county park district, joint county park district, irrigation district, park district, rural fire protection district, or any other subdivision of the state empowered to levy taxes. See North Dakota Code 57-02-01
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33