As Amended
SEC. 27-53-11. Computation and due date of tax; proration during first year; transfers between counties.
The ad valorem tax on mobile homes shall be computed from the date of registration but not be due and payable until ninety (90) days thereafter. All ad valorem taxes for this first year's registration shall be prorated from the date of registration to the end of the calendar year. Thereafter, all ad valorem taxes on mobile homes shall be due and payable annually; provided, however, that all ad valorem taxes on mobile homes that have been classified as real property shall be due and payable in the same manner as prescribed for other real property. No additional ad valorem taxes are due on a mobile home that is brought into a county from another county in this state if the owner shows proof of payment of ad valorem taxes in the other county.
SOURCES: Codes, 1942, Sec. 10007-76; Laws, 1968, ch. 587, Sec. 6; 1988, ch. 377, Sec. 2; 1995, ch. 412, Sec. 1, eff from and after passage (approved March 15, 1995)