Committee: House Taxation
MOTION:
TO APPROVE THE MINUTES OF February 1, 2000
Moved by:
Representative Jaspers
Second by:
Representative Garnos
Action:
Prevailed by voice vote.
HB 1304:
revise certain provisions concerning the filing of tax returns and tax
payments.
Presented by:
Representative Apa
MOTION:
TO TABLE HB 1304
Moved by:
Representative Apa
Second by:
Representative Diedrich (Larry)
Action:
Prevailed by roll call vote.
(7-2-4-0)
"
Section 1. That
§
10-6-72
be amended to read as follows:
10-6-72.
If a manufactured home has been assessed as real property and taxes are payable and
the owner of the manufactured home plans to move, sell, transfer, or reassign the manufactured home
before all the current taxes are paid, then the owner shall pay the current taxes in full, not on a pro
rata basis.
If a manufactured home has been assessed as real property and taxes are payable and the
mobile home or manufactured home is repossessed, then the person repossessing the mobile home
or manufactured home shall pay the current taxes in full before moving the mobile home or
manufactured home.
If the taxes are paid in full, the county treasurer shall issue an affidavit stating
that the current year's taxes are paid.
Section 2. That
§
10-6-73
be amended to read as follows:
10-6-73.
No property taxes
are due on any
may be levied on any mobile home or
manufactured
home in
or sold from
the inventory of any dealer as defined in subdivision 32-7A-1(2).
Section 3. That
§
32-5-16.3
be amended to read as follows:
32-5-16.3. Any person who moves a mobile home or manufactured home shall obtain a permit, as prescribed by the secretary of revenue, from the county treasurer where the home is located. The permit fee is valid for a single trip from the point of origin to a point of destination within the state. Before the county treasurer may issue a permit, the owner of the mobile home or manufactured home shall obtain an affidavit from the county treasurer stating that the current year's taxes are paid as
described in
§
§
10-6-70 to 10-6-72, inclusive, and
§
10-6-73 or 10-9-3. The permit fee for mobile
homes and manufactured homes for use on the public highways is fifteen dollars. The fees collected
shall be credited to the license plate special revenue fund. The fee and permit imposed by this section
does not apply to a new or used mobile home or manufactured home
accompanied by a
manufacturers statement of origin or a used mobile home accompanied with a notification form that
is
transported by a dealer licensed under chapter 32-7A. A violation of this section is a Class 2
misdemeanor.
In addition to the criminal penalty imposed by this section, the person shall be
assessed a civil penalty of two hundred fifty dollars for each offense.
Section 4. That
§
32-7A-11
be amended to read as follows:
32-7A-11.
New
and used
mobile homes and manufactured homes
accompanied by a
manufacturers statement of origin and
owned by a dealer may be transported upon the streets and
highways to the dealer's place of business and to the purchaser of such a home and between a dealer's
place of business and a supplemental lot or a temporary supplemental lot.
Used mobile homes and
manufactured homes owned by a dealer may be transported without a notification form, as
prescribed by the secretary of revenue, upon the streets and highways from a dealer's place of
business to a dealer's supplemental lot or a temporary supplemental lot.
Any transport of a
used
mobile home or manufactured home by a dealer
other than transport between a dealer's place of
business to a supplemental lot or a temporary supplemental lot
shall be accompanied with a
permit
notification form
stating the point of origin and the point of destination
pursuant to
§
32-5-16.3
. The
dealer shall provide a copy of the
permit
notification form
to the director of equalization in the
county of origin and to the director of equalization in the county of destination.
"
In section 3:
Delete "
manufacturers statement of origin or a used mobile home accompanied with a
".
Overstrike "Class 2" and insert "
Class 1
".
Delete "
In addition to the criminal penalty imposed by this section, the person shall be assessed a
civil penalty of two hundred fifty dollars for each offense.
".
In section 4:
Delete "
accompanied by a manufacturers statement of origin and
".
In section 3:
Delete " manufacturers statement of origin or a used mobile home accompanied with a ".
Delete "
accompanied by a manufacturers statement of origin and
".
"
Section 1. That
§
10-6-72
be amended to read as follows:
10-6-72.
If a manufactured home has been assessed as real property and taxes are payable and
the owner of the manufactured home plans to move, sell, transfer, or reassign the manufactured home
before all the current taxes are paid, then the owner shall pay the current taxes in full, not on a pro
rata basis.
If a manufactured home has been assessed as real property and taxes are payable and the
mobile home or manufactured home is repossessed, then the person repossessing the mobile home
or manufactured home shall pay the current taxes in full before moving the mobile home or
manufactured home.
If the taxes are paid in full, the county treasurer shall issue an affidavit stating
that the current year's taxes are paid.
Section 2. That
§
10-6-73
be amended to read as follows:
10-6-73.
No property taxes
are due on any
may be levied on any mobile home or
manufactured
home in
or sold from
the inventory of any dealer as defined in subdivision 32-7A-1(2).
Section 3. That
§
32-5-16.3
be amended to read as follows:
32-5-16.3.
Any person who moves a mobile home or manufactured home shall obtain a permit,
as prescribed by the secretary of revenue, from the county treasurer where the home is located. The
permit fee is valid for a single trip from the point of origin to a point of destination within the state.
Before the county treasurer may issue a permit, the owner of the mobile home or manufactured home
shall obtain an affidavit from the county treasurer stating that the current year's taxes are paid as
described in
§
§
10-6-70 to 10-6-72, inclusive, and
§
10-6-73 or 10-9-3. The permit fee for mobile
homes and manufactured homes for use on the public highways is fifteen dollars. The fees collected
shall be credited to the license plate special revenue fund. The fee and permit imposed by this section
does not apply to a new or used mobile home or manufactured home
accompanied by a
manufacturers statement of origin or a used mobile home accompanied with a notification form that
is
transported by a dealer licensed under chapter 32-7A. A violation of this section is a Class 2
misdemeanor.
In addition to the criminal penalty imposed by this section, the person shall be
assessed a civil penalty of two hundred fifty dollars for each offense.
Section 4. That
§
32-7A-11
be amended to read as follows:
32-7A-11.
New
and used
mobile homes and manufactured homes
accompanied by a
manufacturers statement of origin and
owned by a dealer may be transported upon the streets and
highways to the dealer's place of business and to the purchaser of such a home and between a dealer's
place of business and a supplemental lot or a temporary supplemental lot.
Used mobile homes and
manufactured homes owned by a dealer may be transported without a notification form, as
prescribed by the secretary of revenue, upon the streets and highways from a dealer's place of
business to a dealer's supplemental lot or a temporary supplemental lot.
Any transport of a
used
mobile home or manufactured home by a dealer
other than transport between a dealer's place of
business to a supplemental lot or a temporary supplemental lot
shall be accompanied with a
permit
notification form
stating the point of origin and the point of destination
pursuant to
§
32-5-16.3
. The
dealer shall provide a copy of the
permit
notification form
to the director of equalization in the
county of origin and to the director of equalization in the county of destination.
"
Fran Berendes