When a mobile home upon which the yearly permit tax has not been paid is sold, it is presumed that the tax was taken into consideration during the price negotiations between the buyer and the seller. The tax is imposed upon the property itself even though the owner is required to pay it. When the tax remains unpaid after the sale, any agreement made between the buyer and seller will not prevent the collection of the unpaid tax from being collected as follows:
N.D. Admin Code 81-02.1-01-15
General Authority: NDCC 57-55-09
Law Implemented: NDCC 57-55-01.1, 57-55-04, 57-55-05