57-02.4-03. Exemptions

57-02.4-03. Exemptions This chapter does not apply to: 1. Real property that is exempt from property taxation or subject to payments in lieu of taxes. 2. Mobile or manufactured homes as defined under chapter 57-55. 3. A recreational vehicle, camper, or camper trailer required to be licensed by the motor vehicle division of the department of transportation. 4. Park model trailers for which the owner has paid a park model trailer fee under section 39-18-03.2.