North Dakota Century Code Title 57. Taxation § 57-55-08. Duty of mobile home park operators and licensed mobile home dealers--Penalty

It is the duty of the owner, operator, or manager of each mobile home park or lot, or any mobile home dealer to display in that person's office, in a conspicuous place, a notice listing the provisions and requirements of this chapter.  Such notice must be subscribed by the state tax commissioner and must be furnished by the director of tax equalization of the county in which the owner, operator, or manager of the mobile home park or lot, or mobile home dealer, resides.  It is the duty of the owner, operator, or manager of each mobile home park or lot to make a quarterly written report on or before the fifteenth day following the last day of each calendar quarter to the director of tax equalization of such county.  Such report must list the number of mobile homes;  the name of the owner of each mobile home which is located within each lot in the mobile home park;  the name of the owner of each mobile home which has been moved into, out of, or within the mobile home park;  the name of the owner of each mobile home which occupies more than one lot;  and the lots which are vacant.  In addition, the quarterly report must provide the name and date of arrival or departure of each mobile home which has been moved since the time of the last quarterly report.  Any person who fails to make a report as required by this section is guilty of an infraction.