Section 8-234 - Assessing of improvements - Mobile homes.
§ 8-234. Assessing of improvements - Mobile homes.
(a) "Mobile home" defined.- In this section, "mobile home" includes a trailer, a house trailer, a trailer coach, or a mobile home that:
(1) is used or can be used for residential purposes; and
(2) is permanently attached to land or connected to utility, water, or sewage facilities.
(b) How assessed.- Except as provided in subsection (c) of this section and notwithstanding §§ 7-220, 7-230, and 7-231 of this article, a mobile home shall be assessed to the owner of the land on which the mobile home is located on the same basis as improvements to real property.
(c) Exceptions.- A mobile home may not be assessed under this section if it:
(1) is unoccupied and for sale; or
(2) is located temporarily in a rented space in a trailer park or mobile home court.
[An. Code 1957, art. 81, § 19; 1985, ch. 8, § 2.]