§ 39-5-205 — Relocation of a mobile home - collection of taxes

(1) Any person
who intends to remove his or her mobile home from a county or from one location in
a county to a new location in the same county shall notify the treasurer of this fact,
and all property taxes levied or assessed on such mobile home shall thereupon
become due and payable if the mobile home is to be removed from the county. Upon
the request of the treasurer, the assessor shall certify to such person the valuation
for assessment of the mobile home for the current year.

(2) Repealed.

(3) For property tax years commencing on or after January 1, 1999:

(a) If a mobile home located in a county on the assessment date is to be
removed from the county to another county in this state before the next following
assessment date, all property taxes levied or assessed on such mobile home shall,
upon the mobile home owner providing notice of such removal to the treasurer
pursuant to subsection (1) of this section, become due and payable for the current
property tax year without proration.

(b) If a mobile home located in a county on the assessment date is to be
removed from this state before the next following assessment date, all property
taxes levied or assessed on such mobile home shall, upon the mobile home owner
providing notice of such removal to the treasurer pursuant to subsection (1) of this
section, become due and payable. The value to be placed on the property by the
assessor pursuant to this paragraph (b) shall be such proportion of its value for the
full calendar year as the number of calendar months in such year the mobile home
was located in the original location bears to twelve; but, if the mobile home is to be
removed from its original location before the sixteenth day of any calendar month,
such month shall be disregarded, and, if the mobile home is to be removed from its
original location on or after the sixteenth day of any calendar month, such month
shall be considered as a full calendar month.

(4) If the levy for the current year has not then been fixed and made, the levy
for the previous year shall be used by the treasurer to determine the amount of
taxes due pursuant to this section. At such time as the levy for the current year has
been fixed and made, the amount of any taxes collected on the property in excess
of the amount correctly due and payable shall be refunded by the treasurer to the
owner of the property forthwith; but, in all cases where the amount of taxes so
collected is less than the amount correctly due and payable, the amount
uncollected shall be considered an erroneous assessment and shall be reported
with other erroneous assessments in the manner prescribed by law.

Legislative History

Source: L. 77: Entire part RC&RE, p. 1741, � 3, effective January 1, 1978. L. 91: Entire section amended, p. 1697, � 7, effective July 1. L. 98: Entire section amended, p. 440, � 2, effective August 5.