NDAC 81-02.1-01-06
Accounting of mobile home taxes
Cite as N.D. Admin. Code ยง 81-02.1-01-06
Mobile home taxes, including penalties for delinquencies, must be credited by the county treasurer
to a special account established for each year. The account must be designated as the "Mobile Home
Tax Account" for the year in which the tax permit was issued. The taxes must be retained by the county
treasurer in the account until the monthly disbursements are made as provided for in North Dakota
Century Code section 11-14-16.