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 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 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 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 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 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.
42-19157. Collection of delinquent taxes A. Except as otherwise prescribed by this article, if a person who is liable for paying tax under this article evades or is delinquent in paying the tax, the tax shall be collected in the manner and by the officers prescribed by this chapter for collecting delinquent taxes on personal […]
42-19158. Notice of intent to seize mobile home in possession of person not listed on tax bill A. If the sheriff is directed to seize and sell a mobile home that is found to be in the possession of a person who is other than the person listed on the tax bill issued by the […]
42-19159. Owner’s action to collect delinquent tax from previous owner A. A person who purchases a mobile home and who subsequently pays taxes that were imposed by this article on the mobile home and that were levied and became delinquent when the mobile home was the property of a previous owner may bring an action […]
42-19160. Delinquent taxes accruing under previous ownership A. If delinquent taxes on a mobile home were levied and became delinquent when the mobile home was the property of a previous owner: 1. The county treasurer, on application and payment of a five dollar fee by the current owner, shall extend the due date for paying […]
