(1)This section
applies to the collection of delinquent taxes on mobile homes for which a
certificate of title has been issued pursuant to part 1 of article 29 of title 38 and
that does not have a certificate of permanent location pursuant to section 38-29-202. For purposes of this section, mobile home includes a manufactured home.
(2)(a) Before May 31, 2024, any time after the first day of October, the
treasurer may enforce collection of delinquent taxes on mobile homes by
commencing a court action for collection or employing a collection agency as
provided in section 39-10-112 or by distraining, seizing, and selling the mobile home.
Whenever a distraint warrant is issued, it shall be served by the sheriff or a
commissioned deputy or, at the discretion of the sheriff, by a priv
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(1) This section
applies to the collection of delinquent taxes on mobile homes for which a
certificate of title has been issued pursuant to part 1 of article 29 of title 38 and
that does not have a certificate of permanent location pursuant to section 38-29-202. For purposes of this section, mobile home includes a manufactured home.
(2) (a) Before May 31, 2024, any time after the first day of October, the
treasurer may enforce collection of delinquent taxes on mobile homes by
commencing a court action for collection or employing a collection agency as
provided in section 39-10-112 or by distraining, seizing, and selling the mobile home.
Whenever a distraint warrant is issued, it shall be served by the sheriff or a
commissioned deputy or, at the discretion of the sheriff, by a private server of
process hired for the purpose. Any cost incurred as a result of hiring a private
server of process shall be paid by the sheriff's office, and the cost shall not exceed
the amount specified in section 30-1-104 (1)(a).
(b) When a mobile home upon which a distraint warrant has been issued or
which is subject to such warrant by reason of delinquency has been removed to
another county in the state, the treasurer of the county levying the tax shall issue a
certificate to the treasurer of the county to which the mobile home has been
removed, reciting the amount of taxes and delinquent interest unpaid and a
description of the mobile home to be distrained.
(c) The treasurer receiving such certificate shall proceed to distrain, seize,
and sell such mobile home in the same manner as if it were originally taxed in his or
her county and if the treasurer proceeds, he or she shall remit the net proceeds,
after payment of any sheriff's fees and other costs of seizure and sale, to the
treasurer who certified the delinquency.
(2.5) Repealed.
(3) Whenever a mobile home is distrained and seized, the treasurer, the
treasurer's deputy, or an authorized agent of the treasurer shall deliver to the
owner of the mobile home or to his or her agent, and to any lienholder of record, a
statement of the amount demanded and notice of the time and place fixed for the
sale of the mobile home.
(4) The treasurer, in his or her discretion, may sell tax liens on mobile homes
or may strike off to the county the tax liens by declaring them county-held. If a tax
lien on a mobile home will be sold, the sale shall be in accordance with article 11 of
this title 39.
(5) Redemptions of mobile homes shall be in accordance with article 12 of
this title 39; except that, at the discretion of the treasurer, liens on mobile homes
may be withheld from sales to investors.
(6) (a) (I) A mobile home that is located on leased land or other land not
owned by the owner of the mobile home, including, but not limited to, land that was
previously owned by the owner of the mobile home and the ownership of which was
subsequently acquired by foreclosure, and that is sold or stricken off to the county
under the provisions of this section may be redeemed by the owner thereof within
one year after the date of the sale upon payment to the treasurer of the proceeds
of the sale, interest on such amount at the rate that is determined pursuant to
section 39-12-103 (3), and all taxes due and payable on the mobile home
subsequent to the tax sale, except as provided in subsection (7) of this section.
(II) A mobile home that is located on land owned by the owner of a mobile
home and that is sold under the provisions of this section may be redeemed by the
owner thereof within three years after the date of the sale upon payment to the
treasurer of the proceeds of the sale, interest on such amount at the rate that is
determined pursuant to section 39-12-103 (3), and all taxes due and payable on the
mobile home subsequent to the tax sale, except as provided in subsection (7) of this
section.
(b) The treasurer shall return the proceeds of the sale, interest, and all taxes
due and payable on the mobile home subsequent to the tax sale to the purchaser or
lawful holder of the certificate of sale. On or before thirty days prior to the close of
the redemption period, the treasurer shall notify the owner of the mobile home and
any lienholder of record in the department of revenue and secretary of state, by
personal delivery or by certified or registered mail to his or her last-known address,
that a treasurer's certificate of ownership for the mobile home may be issued to the
purchaser or lawful holder of the certificate of sale at the close of the redemption
period unless such payment is made. Upon redemption, the treasurer shall notify
the department of revenue that redemption has been made and thereafter release
the tax sale lien filed against the mobile home.
(c) If the owner has not exercised his or her right of redemption and after the
close of the redemption period, the purchaser or lawful holder of the certificate of
sale may apply to the treasurer for a treasurer's certificate of ownership for the
mobile home. Upon receipt of such application, the treasurer shall issue a
treasurer's certificate of ownership to such purchaser or holder, and such
certificate of ownership shall transfer to him or her all right, title, and interest in
and to the mobile home. Such certificate of ownership shall, upon application,
entitle the purchaser or holder thereof to a certificate of title to be issued and filed
pursuant to part 1 of article 6 of title 42.
(d) Any surplus of the sale proceeds over and above the taxes, delinquent
interest, and costs of making the seizure and advertising the sale of a mobile home
shall be credited to the county general fund, and a written account of the sale shall
be furnished to the owner.
(7) Where a mobile home has been declared to be purchased by or stricken
off to the county at the tax sale and where the actual value of the mobile home as
shown on the assessment roll has been determined by the assessor to be less than
one thousand dollars, the redemption period for such mobile home shall be sixty
days. The assessor's determination of value shall be deemed accurate absent a
showing of negligence on the part of the assessor. On or before ten days prior to
the close of the redemption period, the treasurer shall notify the owner of the
mobile home and any lienholder of record in the department of revenue and
secretary of state, by personal delivery or by certified or registered mail to the last-known address, that the mobile home may be declared condemned and may be
disposed of at the end of the redemption period. The treasurer has the authority to
so declare a mobile home condemned after the redemption period has terminated.
After the titled mobile home is declared condemned, it may be disposed of as the
treasurer deems appropriate.