§ 27-53-27. Property exempt from chapter
The following are exempt from the taxes authorized by this chapter: In transit homes subject to the motor vehicle ad valorem tax law. Any manufactured home or mobile home located on land which is owned by the same person owning and occupying said manufactured home or mobile home which was assessed on the land rolls […]
§ 27-53-29. Penalty
Any such wilful violation of this chapter shall be punishable by a fine of not more than Twenty-Five Dollars ($25.00).
§ 27-53-31. Credit for taxes paid on mobile home which has been totally destroyed; application and proof; perjury
If any manufactured home or mobile home on which the ad valorem taxes prescribed in this chapter have been paid shall be totally destroyed by fire, tornado, flood or acts of providence, then the owner of such manufactured home or mobile home, upon filing a petition and submission of sufficient proof to the tax collector, […]
§ 27-53-33. Credit for taxes paid on mobile home which has been totally destroyed; effective date of loss which credit applies
Credit allowed against ad valorem taxes under Section 27-53-31 shall apply only to claims arising on or after July 1, 1989.
§ 27-53-1. Definitions
For the purposes of this chapter: “Manufactured home or manufactured housing” means any structure transportable in one or more sections, which, in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more […]
§ 27-53-3. State Tax Commission to supply forms at highway scales; dealers to furnish names and addresses of owners of mobile homes delivered or sold in state; monthly reports to county tax collectors
The State Tax Commission shall furnish to each official scale located on highways at the entrance to the state printed forms to be completed by the driver of all vehicles towing manufactured homes, mobile homes or in transit homes. The forms shall contain the following information about the manufactured homes, mobile homes or in transit […]
§ 27-53-5. Registration of mobile homes with county assessor; re-registration upon relocation within county; registration required for utility service; proof of payment of use tax required to register
It shall be the duty of the owner of a manufactured home or mobile home, not later than seven (7) days, Saturdays, Sundays and legal holidays excluded, after the date of purchase or entry into the county where the manufactured home or mobile home is located, to register such manufactured home or mobile home with […]