42-19160. Delinquent taxes accruing under previous ownership
A. If delinquent taxes on a mobile home were levied and became delinquent when the mobile home was the property of a previous owner:
1. The county treasurer, on application and payment of a five dollar fee by the current owner, shall extend the due date for paying the taxes for one year with no interest and penalty.
2. Any accrued interest or penalty due on the delinquent tax amount shall be exempted from payment by the current owner.
B. Delinquent taxes that are extended under this section become due and payable immediately if the mobile home is sold.
C. This section does not apply to a permanently affixed mobile home that is assessed as real property pursuant to chapter 15, article 5 of this title.
Section: Previous 42-19115 42-19116 42-19117 42-19118 42-19151 42-19152 42-19153 42-19154 42-19155 42-19156 42-19157 42-19158 42-19159 42-19160Last modified: October 13, 2016