(a)(1) The tax collector in Marshall County, with the approval of the county governing body, may issue mobile home identification decals by mail, using the United States Postal Service, or its successor, upon the written application of a resident/owner of a mobile home signed by the resident/owner requesting the tax collector to issue the same by mail.
(2) The fee for the issuance by mail for the mobile home identification decals shall be the same fee charged in Marshall County for the issuance of motor vehicle tags by mail.
(b) The tax collector issuing the mobile home identification decals under this section shall collect, prior to issuing the same, all taxes, fees, and other charges as may be required by law to be collected by the tax collector, and other charges on mobile home license tags and mobile home identification decals and shall remit the same to the official charged by law with the duty of collecting the taxes, fees, and other charges for distribution in accordance with law. The tax collector shall collect a handling and mailing fee in the same amount as the amount charged for issuing license tags for motor vehicles. The tax collector shall pay this handling and mailing fee into the county treasury for the fund for operating the tax collector's office.
(c) The tax collector issuing mobile home identification decals under this section shall be authorized to sign the assessment sheet or other tax form as may be necessary on behalf of the taxpayer resident/owner and the taxpayer resident/owner shall be bound thereby as if he or she had signed the same in person.
(d) Any mobile home owner or resident making written request for mail services under this section shall be deemed to have appointed the United States Postal Service, or its successor, as his or her agent for purposes of delivery of the mobile home identification decal, and the mobile home identification decal shall be presumed to have been issued to the applicant on delivery, postage prepaid, to a United States Post Office, or its successor, by the tax collector issuing the same.
(e) The tax collector electing to issue mobile home identification decals under this section may prescribe necessary rules and regulations for application of mobile home identification decals as he or she may deem reasonably necessary and may also issue notices to prior year mobile home licensees by mail with prepared application forms stating the amount of taxes, fees, and other charges due.
(f) The provisions of this section are permissive and shall not be construed to require the tax collector to issue mobile home identification decals by mail, nor shall it be construed to require the county governing body to approve the issuance of mobile home identification decals for mobile homes by mail.
(g) Any delay in issuing mobile home identification decals by mail under this section shall be deemed to be the delay of the applicant.
Last modified: May 3, 2021