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North Dakota · Through 2026-07-31T11:12:02 · Newer source version available

N.D. Cent. Code § 57-55-01: Definition

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Where this section sits in the code
  1. Title 57 Taxation
  2. Chapter 57-55 Mobile Homes Taxes

For the purposes of this chapter, "mobile home" means a structure, either single or multisectional, which is built on a permanent chassis, ordinarily designed for human living quarters, either on a temporary or permanent basis, owned or used as a residence or place of business of the owner or occupant, which is either attached to utility services or is twenty-seven feet [8.23 meters] or more in length, and includes a manufactured home as defined in section 41-09-02 other than a manufactured home with respect to which the requirements of subsections 1 through 3 of section 39-05-35, as applicable, have been satisfied. For purposes of this chapter, "utility services" means services purchased by the occupant from a utility company under the jurisdiction of the public service commission, a rural electric cooperative, or a political subdivision of the state.

Collected 2026-09-02T21:04:14Z. Source file · JSON

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