A mobile home owner is not in compliance with the mobile home tax law if the owner:

1. Has not applied for a tax permit within the required time.

2. Has applied for a tax permit but has not paid the tax or installment on time.

3. Has not paid the full penalty which has attached to a delinquent tax.

History: Effective June 1, 1984; amended effective July 1, 1985.

General Authority: NDCC 57-55-09

Law Implemented: NDCC 57-55-07, 57-55-11