N.D. Admin. Code 81-02.1-01-02

Current through Supplement No. 395, January, 2025

Section 81-02.1-01-02 - Filing requirements

A mobile home owner exempt from the tax must apply to the county director of tax equalization for a tax-exempt permit. If the owner's exempt status is established, the county treasurer will issue a tax-exempt permit.

N.D. Admin Code 81-02.1-01-02

Effective June 1, 1984; amended effective July 1, 1985; November 1,1987.

General Authority: NDCC 57-55-09

Law Implemented: NDCC 57-55-01.1, 57-55-10