North Dakota Century Code Title 57. Taxation § 57-55-04.1. Procedure for abatement, refund, or compromise of tax

Any person having any estate, right, title, or interest in or lien upon any mobile home which has been assessed for taxation purposes pursuant to this chapter may apply for abatement, refund, or compromise, as the case may be, pursuant to chapter 57-23. The application must be made in writing on the form prescribed by the tax commissioner and must be filed in triplicate with the county auditor of the county where the mobile home was assessed. The county auditor shall promptly serve the county director of tax equalization with one copy of the application. The abatement or compromise must be granted by the county commissioners if the facts upon which the application is based establish that the assessment contains error, or that the value placed upon the mobile home by the county director of tax equalization was excessive, or that the mobile home is exempt from taxation pursuant to section 57-55-10. The decision of the county commissioners may be appealed in the manner provided by law.