Treasurer - Mobile Homes
Titles
Titles
are required when purchasing a new mobile home or transferring
ownership. A title is the document showing ownership which
is issued by the County
Clerk. Upon the sale of a mobile home, the seller should
provide the buyer with a title for two reasons:
- The
buyer has proof of ownership.
- Movement
of a mobile home cannot commence without proof of ownership.
The public
record reflects the correct owner for tax assessment purposes.
If the transfer of ownership is not reflected through the
issuance of a new title in the buyer's name, all assessments
and tax bills will remain in the seller's name.
Before
issuing a mobile home title, the county clerk requires a "Mobile
Home Tax Status Statement" issued by this office providing
proof that all current and delinquent taxes are paid. Therefore,
taxes must be paid to change a mobile home title. It is recommended
that a prospective mobile home purchaser contact the treasurer's
office to determine if the seller has paid the taxes up to
date.
Movement
Before
moving a mobile home on any street or highway, the owner
must present to the treasurer's office, a certificate of
title and pay the current year's taxes (and delinquent taxes,
if any). In the event the ad valorem levy has not been set
for the current year, the current year's tax is computed
by the County Assessor upon the levy for the previous year.
Upon payment of the current year's tax, the treasurer's office
issues the "Application for Movement - Tax Release." This
identifies the mobile home, the new location and shows the
paid taxes. The owner shows the release to the Ports of Entry
to receive a moving permit.
Taxes
Mobile
homes not attached to real property are assessed as personal
property. The collection of delinquent mobile home taxes
is handled differently than those of real property. The tax
upon personal property is a lien upon the personal property
until paid. Instead of selling the county's lien at a tax
sale, the treasurer's office levies distress on personal
property. A distraint is a seizure of the mobile home and
subsequent sale to satisfy the tax obligation. |
