Section 57-02.4-03 - ExemptionsThis 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.Added by S.L. 2011 , ch. 450( HB 1144 ), § 1, eff. 4/27/2011.