NDAC 81-02.1-01-15.1
Priority for delinquent taxes
Cite as N.D. Admin. Code § 81-02.1-01-15.1
When payment is made for any mobile home tax, the payment must be applied first to the oldest
unpaid delinquent tax due, if any, shown to exist upon the property for which the tax payment is made,
including any penalty and interest.