42-15201. Definitions In this article, unless the context otherwise requires: 1. " Mobile home" has the same meaning prescribed in section 42-19151. 2. " Permanently affixed" means the installation of a mobile home on real property that is owned by the owner of the mobile home.
42-15202. Assessment of permanently affixed mobile homes as real property A mobile home that has been permanently affixed to real property and for which an affidavit of affixture has been recorded pursuant to this article shall be assessed as real property.
42-15203. Affidavit of affixture A. A person who owns a mobile home that is permanently affixed to real property may file an affidavit of affixture with the county recorder of the county in which the real property is located. B. An affidavit of affixture shall contain all of the following: 1. The vehicle identification numbers […]
42-15204. Transition from personal property to real property roll After the affidavit of affixture has been recorded, the mobile home shall remain on the personal property tax roll until the next real and personal property tax rolls are prepared, at which time the mobile home shall be transferred from the personal property tax roll to […]
42-15205. Perfecting liens on permanently affixed mobile homes Liens on permanently affixed mobile homes that are assessed under this article shall be perfected either in the manner provided by law for perfecting real property liens or in the manner provided by law for perfecting security interests in fixtures.
