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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.

Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.