AMENDMENT FOR PRINTED BILL
1205fa

_________________ moved that HB 1205 be amended as follows:

     On the printed bill, delete everything after the enacting clause and insert:

"      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:

             (1)    One hundred dollars for the first offense;

             (2)    Three hundred dollars for the second offense; and

             (3)    Five hundred dollars for the third offense and each offense thereafter.

     Section 4. That § 32-7A-11 be amended to read as follows:

     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. "