27-53-13 - Entry of mobile home on rolls as personal property.
§ 27-53-13. Entry of mobile home on rolls as personal property.
The manufactured home or mobile home owner who does not own the land on which his manufactured home or mobile home is located must declare his manufactured home or mobile home to be personal property at the time of registration and the county tax collector shall enter it on the manufactured home rolls as personal property.
Sources: Codes, 1942, § 10007-77; Laws, 1968, ch. 587, § 7; Laws, 1994, ch. 386, § 4; Laws, 1999, ch. 556, § 41, eff from and after July 1, 1999.