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The provisions of North Dakota Century Code chapter 57-22 for collection of delinquent personal property tax apply to the collection of delinquent mobile home taxes. Any house trailer or mobile home occupied as a residence by a debtor or a debtor's family is not exempt from process, levy, or sale for tax levied pursuant to the mobile home tax law. If a delinquent mobile home owner has real estate in the county, the county commissioners shall extend the delinquent mobile home tax as a lien against the owner's real estate in that county.