Section 39-5-202 - Taxation of mobile homes - effective date

Commencing January 1, 1978, mobile homes shall be subject to ad valorem taxation under the provisions of articles 1 to 9 of this title as if they were real property but shall be subject to the provisions of article 10 of this title concerning the collection of taxes as if they were personal property.L. 77: Entire part RC&RE, p. 1741, § 3, effective 1/1/1978.