North Dakota Code 57-55-05 – Taxes in lieu of other property taxes
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The taxes provided for in this chapter are in lieu of all property taxes upon such mobile homes for the calendar year for which the tax permit is valid. However, such taxes may in no way be construed as exempting any mobile home owner from the requirements of registering such mobile home with the director of the department of transportation or securing license plates entitling such mobile home to be hauled upon the state‘s highways pursuant to section 39-18-03.
Terms Used In North Dakota Code 57-55-05
- Property: includes property, real and personal. See North Dakota Code 1-01-49
- 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
- year: means twelve consecutive months. See North Dakota Code 1-01-33