Exemptions
N.D. Cent. Code § 57-02.4-03
in effect57-02.4-03. 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c02-4.pdf#nameddest=57-02p4-03Fetched: 10/16/2026