§ 34-19. Location permit; decal.

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(a)

Each year every owner of a mobile home subject to taxation under this article shall obtain on or before April 1 from the tax commissioner of the county a mobile home location permit. The issuance of the permit by the tax commissioner shall be evidenced by the issuance of a decal, the color of which shall be prescribed for each year by the state tax revenue commissioner. Each decal shall reflect the county as the county of issuance and the calendar year for which the decal is issued. The decal shall be prominently attached and displayed on the mobile home by the owner.

(b)

Each year every owner of a mobile home situated in the county on January 1 which is not subject to taxation under this article shall obtain on or before April 1 from the tax commissioner of the county a mobile home location permit. The issuance of the permit shall be evidenced by the issuance of a decal which shall reflect the county as the county of issuance and the calendar year for which the permit is issued. The decal shall be prominently attached and displayed on the mobile home by the owner.

(Code 2005, § 74-31; Ord. of 9-9-1997, art. 1)

                    
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