28-2062

28-2062. Mobile home delinquent personal
property tax list

A. The department shall prepare and maintain a list that identifies each prior year
for which outstanding delinquent personal property taxes on mobile homes remain
unpaid. The list shall contain:

1. The complete manufacturer's serial number, the brand name or model and the name
of the manufacturer of each mobile home.

2. The name and address of the current owners.

3. The year of levy, the assessing county and one of the following unique
identifying numbers:

(a) The taxpayer identification number.

(b) The tax roll identification number of the outstanding delinquent taxes for each
mobile home.

4. Other information that the department may find necessary.

B. The department of revenue, each county assessor and each county treasurer shall
provide such cooperation and information as the department of transportation requires in
the preparation and maintenance of the listing required by subsection A.

C. The department shall provide each county assessor who acts as a registering
officer for the department with copies of or access to the listing prepared pursuant to
subsection A.