57-55 Mobile Homes Taxes
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<![CDATA[CHAPTER 57-55MOBILE HOMES TAXES57-55-01.Definition.For the purposes of this chapter, "mobile home" means astructure, either single or multisectional, which is built on a permanent chassis, ordinarily<br>designed for human living quarters, either on a temporary or permanent basis, owned or used as<br>a residence or place of business of the owner or occupant, which is either attached to utility<br>services or is twenty-seven feet [8.23 meters] or more in length, and includes a manufactured<br>home as defined in section 41-09-02 other than a manufactured home with respect to which the<br>requirements of subsections 1 through 3 of section 39-05-35, as applicable, have been satisfied.<br>For purposes of this chapter, "utility services" means services purchased by the occupant from a<br>utility company under the jurisdiction of the public service commission, a rural electric<br>cooperative, or a political subdivision of the state.57-55-01.1. Taxation and tax permits for mobile homes. The owner of each mobilehome is subject to taxes as determined under this chapter and shall file an application for a<br>mobile home tax permit with the director of tax equalization in the county in which the mobile<br>home is located within ten days after the mobile home is acquired, moved, or first brought into<br>this state. Application must be made on forms approved by the tax commissioner and furnished<br>by the county director of tax equalization and must contain the necessary information to carry out<br>the provisions of this chapter. A mobile home tax permit may not be issued unless the owner<br>pays the tax and any penalties in full to the county treasurer. Upon payment of the tax, a mobile<br>home tax permit must be issued to the owner of the mobile home.The tax permit is validthroughout the state for the mobile home during the period for which it was issued.57-55-01.2. Statements of full consideration to be filed with application for title tomobile homes - Sales ratio study - Penalty. Any person who has purchased a mobile home<br>and is applying for a title under section 39-18-03 shall present, with the application, a certified<br>statement of the full consideration paid for the mobile home. The director of the department of<br>transportation may not issue a certificate of title to the mobile home until the certified statement is<br>received. The director of the department of transportation shall accumulate and at least monthly<br>forward to the state board of equalization a report containing the information filed in the director's<br>office pursuant to this section. The state board of equalization shall prescribe the necessary<br>forms for the statements and reports to be used in carrying out the purposes of this section, and<br>the forms must contain a space for the explanation of special circumstances which may have<br>contributed to the amount of the consideration. The state board of equalization shall furnish this<br>information to the state tax commissioner who shall conduct a sales ratio study to determine the<br>proper assessment values of mobile homes under this chapter.Any person who, in thestatement provided for in this section, willfully falsifies the consideration paid for the transferred<br>mobile home is guilty of a class B misdemeanor.57-55-02. Application for taxing - Form - Contents. Repealed by S.L. 1995, ch. 582, </p>
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