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.