§ 33-2151 — Assessments for mobile home relocation fund; waiver

For recreational vehicles that are park trailers or park models only:

1. In order to provide monies for the mobile home relocation fund, each owner of a park trailer or park model located in a park who does not own the land on which the park trailer or park model is located shall pay each year to the state an assessment in an amount determined by making the assessment as prescribed by section 33-1476.03. The county treasurer shall collect the assessment imposed by this paragraph at the same time and in the same manner as personal property taxes. The county treasurer shall separately list the assessment on the tax roll and shall transfer the revenues collected to the state treasurer for deposit in the mobile home relocation fund. The county treasurer shall send to the state treasurer a written notice of the total taxable assessed valuation, derived by applying the applicable percentage specified in title 42, chapter 15, article 1 to the limited property value, of all park trailers or park models in the county on which the assessment prescribed by this section is assessed. The assessment constitutes a lien on the park trailer or park model.

2. The director shall notify all county assessors to waive the assessment for any year if the monies in the fund exceed eight million dollars. The director shall send a copy of the notice to the county treasurers.

3. If at the end of a fiscal year the amount of monies in the relocation fund is less than six million dollars, the director may notify the county assessors to reinstate the assessment prescribed by this section. If the director notifies the county assessors, the director shall send a copy of the notice to the county treasurers.