27-53-21 - Collection of municipal taxes when assessed as personalty; collection of taxes when assessed as realty.
§ 27-53-21. Collection of municipal taxes when assessed as personalty; collection of taxes when assessed as realty.
The county tax collector is authorized to collect the municipal as well as county tax on manufactured homes or mobile homes not included in the land rolls and return the municipal tax to the municipality, retaining the same commission as is allowed for collection of municipal tax on motor vehicles. The tax on manufactured homes or mobile homes included in the land rolls shall be collected by the county and city tax collectors as on all other realty.
Sources: Codes, 1942, § 10007-81; Laws, 1968, ch. 587, § 11; Laws, 1999, ch. 556, § 45, eff from and after July 1, 1999.