§ 34-21. Payment of taxes; returns.

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Each year every owner of a mobile home subject to taxation under this article shall return the mobile home for taxation and shall pay the taxes due on the mobile home at the time the owner applies for the mobile home location permit, or at the time of the first sale or transfer of the mobile home after December 31, or on April 1, whichever occurs first. If the owner returns the mobile home for taxation prior to the date that the application for the mobile home location permit is required, the owner shall apply for the permit at the time the mobile home is returned for taxation. Except as provided for mobile homes owned by a dealer, no mobile home location permit shall be issued by the tax commissioner until all ad valorem taxes due on the mobile home have been paid.

(Code 2005, § 74-33; Ord. of 9-9-1997, art. 3)

                    
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