Chapter 53 - AD VALOREM TAXES-MOBILE HOMES
- Section 27-53-1 - Definitions
- Section 27-53-3 - State Tax Commission to supply forms at highway scales; dealers to furnish names and addresses of owners of mobile homes delivered or sold in state; monthly reports to county tax collectors
- Section 27-53-5 - Registration of mobile homes with county assessor; re-registration upon relocation within county; registration required for utility service; proof of payment of use tax required to register
- Section 27-53-7 - Assessment of value and entry on mobile home rollbook
- Section 27-53-9 - Manner of assessment
- Section 27-53-11 - Computation and due date of tax; proration during first year; transfers between counties
- Section 27-53-13 - Entry of mobile home on rolls as personal property
- Section 27-53-15 - Manufactured or mobile homes shall be personal property unless home owner who owns the land elects to classify the home as real property for tax purposes or retires the title; conditions for classification as real property; security interests; certificates of classification and reclassification; fees
- Section 27-53-17 - Collection of delinquent taxes
- Section 27-53-19 - Removal after nonpayment of taxes and notice of sale; attachment
- Section 27-53-21 - Collection of municipal taxes when assessed as personalty; collection of taxes when assessed as realty
- Section 27-53-23 - State tax commission to prepare assessment schedule for mobile homes assessed as personalty; uniformity of assessment required; objections to assessments
- Section 27-53-25 - Tax commission to adopt rules and regulations
- Section 27-53-27 - Property exempt from chapter
- Section 27-53-29 - Penalty
- Section 27-53-31 - Credit for taxes paid on mobile home which has been totally destroyed; application and proof; perjury
- Section 27-53-33 - Credit for taxes paid on mobile home which has been totally destroyed; effective date of loss which credit applies