_________________ moved that HB 1205 be amended as follows:
"
Section 1. That
§
10-6-72
be amended to read as follows:
10-6-72.
If a manufactured home has been assessed as real property and taxes are payable
and the owner of the manufactured home plans to move, sell, transfer, or reassign the
manufactured home before all the current taxes are paid, then the owner shall pay the current
taxes in full, not on a pro rata basis.
If a manufactured home has been assessed as real property
and taxes are payable and the mobile home or manufactured home is repossessed, traded, moved,
transferred, or reassigned to a dealer, then the dealer shall pay the current taxes in full before
moving it to the dealer's inventory.
If the taxes are paid in full, the county treasurer shall issue
an affidavit stating that the current year's taxes are paid.
Section 2. That
§
10-6-73
be amended to read as follows:
10-6-73.
No property taxes
are due on any
may be levied on any mobile home or
manufactured home in
or sold from
the inventory of any dealer as defined in subdivision
32-7A-1(2).
Section 3. That
§
32-5-16.3
be amended to read as follows:
32-5-16.3.
Any person who moves a mobile home or manufactured home shall obtain a
permit, as prescribed by the secretary of revenue, from the county treasurer where the home is
located. The permit fee is valid for a single trip from the point of origin to a point of destination
within the state. Before the county treasurer may issue a permit, the owner of the mobile home
or manufactured home shall obtain an affidavit from the county treasurer stating that the current
year's taxes are paid as described in
§
§
10-6-70 to 10-6-72, inclusive, and
§
10-6-73 or 10-9-3.
The permit fee for mobile homes and manufactured homes for use on the public highways is
fifteen dollars. The fees collected shall be credited to the license plate special revenue fund. The
fee and permit imposed by this section does not apply to a new or used mobile home or
manufactured home
accompanied by a manufacturers statement of origin or a used mobile home
or accompanied with a notification form that is
transported by a dealer licensed under chapter
32-7A. A violation of this section is a Class 2 misdemeanor.
In addition to the criminal penalty
imposed by this section, the person shall be assessed a civil penalty in the following amounts:
32-7A-11.
New
and used
mobile homes and manufactured homes
accompanied by a
manufacturers statement of origin and
owned by a dealer may be transported upon the streets
and highways to the dealer's place of business and to the purchaser of such a home and between
a dealer's place of business and a supplemental lot or a temporary supplemental lot.
Used mobile
homes and manufactured homes owned by a dealer may be transported without a notification
form, as prescribed by the secretary of revenue, upon the streets and highways from a dealer's
place of business to a dealer's supplemental lot or a temporary supplemental lot.
Any transport
of a
used
mobile home or manufactured home by a dealer
other than transport between a dealer's
place of business to a supplemental lot or a temporary supplemental lot
shall be accompanied
with a
permit
notification form
stating the point of origin and the point of destination
pursuant
to
§
32-5-16.3
. The dealer shall provide a copy of the
permit
notification form
to the director of
equalization in the county of origin and to the director of equalization in the county of
destination.
"