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.

History: 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