As Amended
SEC. 27-53-1. Definitions.
For the purposes of this chapter, the following words shall have the following meanings:
"Mobile home"-any house trailer or trailer-type vehicle designed and constructed so as to be suitable for use for domestic, commercial or industrial purposes when such trailer is detached from a motor vehicle and parked on real estate as opposed to being towed by a self-propelled vehicle on the highways of this state. This definition includes all such trailers which are parked even for a period of only a few months and excludes only those actually in transit on the highways or parked for no more than an overnight stop.
"House trailer"-any such mobile home which is not parked but which is being moved from place to place over the highways and streets of the state by being supported by two or more wheels by motive power not its own and which trailer is taxed under the provisions of the motor vehicle ad valorem tax law. This definition is limited to those trailers which are actually in transit and excludes any trailers which are parked for more than an overnight stop.
"Person"-any natural person, agency, firm, corporation, copartnership, joint stock, or other association or organization.
"Mobile home roll"-the special separate assessment roll in which all mobile home assessments shall be kept unless and until such mobile home shall become an improvement on real estate and placed on the land rolls.
SOURCES: Codes, 1942, Sec. 10007-71; Laws, 1968, ch. 587, Sec. 1, eff from and after September 1, 1968.