N.D. Admin. Code 81-02.1-01-15.1
Current through Supplement No. 394, October, 2024
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.
N.D. Admin Code 81-02.1-01-15.1
General Authority: NDCC 57-55-09
Law Implemented: NDCC 57-55-01.1, 57-55-04, 57-55-11