§ 42-19113 – Sale
42-19113. Sale A. The sheriff shall offer the personal property, or as much of the property as is necessary to pay the taxes, interest and costs of sale, at a public sale held at the time fixed in the notices. B. Any person, including the county, may bid at the sale, and the property shall […]
§ 42-19115 – Return of sale; distribution of proceeds
42-19115. Return of sale; distribution of proceeds A. The sheriff shall make return of the tax bill on or before the tenth day of the month following the sale and, if the property is sold to a person other than the county, shall pay to the county treasurer the total amount of all monies received. […]
§ 42-19117 – Tax as debt against property owner; action to collect tax
42-19117. Tax as debt against property owner; action to collect tax A. The tax on personal property is a debt against the owner to whom the property is assessed and against the owner’s successors and assigns. B. At the request of the county treasurer, the county attorney shall bring an action against the owner to […]
§ 42-19118 – Clearing uncollectible tax
42-19118. Clearing uncollectible tax A. If the county treasurer, sheriff and county attorney are unable to locate both the personal property on which taxes have been assessed and the person owning the property or the owner’s successors or assigns, after diligent search by the sheriff, the tax may be declared uncollectible pursuant to this section. […]
§ 42-19151 – Definition of mobile home
42-19151. Definition of mobile home In this article, unless the context otherwise requires, " mobile home" means a structure that is transportable in one or more sections including the plumbing, heating, air conditioning and electrical systems that are contained in the structure and that, when erected on site, is either of the following: 1. More […]
§ 42-19152 – Taxation of mobile homes
42-19152. Taxation of mobile homes A. Each mobile home is subject to ad valorem property tax to be assessed and collected in the same manner and at the same time as other personal property that is taxable under this chapter. B. The department shall establish the method of determining the valuation of mobile homes that […]
§ 42-19153 – Application and exemptions
42-19153. Application and exemptions This article does not apply to: 1. A mobile home with respect to which an affidavit of affixture has been recorded pursuant to section 42-15203 and that has been placed on the real property tax roll. 2. Any trailer that is eight feet or less in width and less than thirty-two […]
§ 42-19154 – Landowner’s register of mobile homes and monthly report; violation; classification
42-19154. Landowner’s register of mobile homes and monthly report; violation; classification A. If a person permits a mobile home to be placed on land that the person owns, possesses or controls in a manner that permits the mobile home to be occupied as a dwelling or sleeping place for one or more persons for a […]
§ 42-19155 – Unlawful sale or removal of mobile home; classification
42-19155. Unlawful sale or removal of mobile home; classification A. It is unlawful to knowingly move or sell a mobile home on which applicable ad valorem taxes imposed under this chapter have not been paid and are delinquent. B. A person who violates this section is guilty of a class 1 misdemeanor. Any fine collected […]
§ 42-19156 – Review and appeal
42-19156. Review and appeal A person who is dissatisfied with the valuation of the person’s mobile home may have the valuation reviewed, and may appeal from the decision resulting from the review, in the same manner as provided by law for review and appeal under this chapter.