As Amended
SEC. 27-53-13. Entry of mobile home on rolls as personal property.
The mobile home owner who does not own the land on which his mobile home is located must declare his mobile home to be personal property at the time of registration and the county tax collector shall enter it on the mobile home rolls as personal property.
SOURCES: Codes, 1942, Sec. 10007-77; Laws, 1968, ch. 587, Sec. 7; 1994, ch. 386, Sec. 4, eff from and after July 1, 1994