N.D. Cent. Code § 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.