CHAPTER 10-9
ASSESSMENT OF MOBILE HOMES
10-9-1 Mobile home defined.
10-9-2 Assessment and taxation in lieu of other taxes--Exceptions.
10-9-3 Annual listing of mobile home with county director--Information and copy of title furnished.
10-9-3.1 Listing of mobile home on sale by dealer--Notation of taxes paid.
10-9-3.2 Affidavit of taxes paid and registration of mobile home required for transfer of title.
10-9-4 Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.
10-9-5 Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
10-9-6 10-9-6. Repealed by SL 2011, ch 52, § 1.
10-9-7 Valuation of mobile homes.
10-9-8 Proration of tax on mobile homes taxable for part of year.
10-9-9 Levy of tax by application of mill rate.
10-9-10 Tax immediately payable--Deferred payment--Action on delinquencies.
10-9-10.1 Removal of mobile home from state--Refund of tax on pro rata basis.
10-9-11 Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.
10-9-12 Pecuniary penalty for delay in payment of tax.
10-9-13 Lien of tax on mobile home--Collection of delinquent tax.
10-9-13.1 Time for collection of delinquent tax--Notification and publication--Distress warrant.
10-9-14 Distribution of taxes collected.
10-9-15 Payment under protest and appeal to board of equalization.
10-9-15.1 Collection of taxes on mobile homes removed from county.