41-2187. Reports by dealers or brokers to
department of revenue and county assessor


A. Every dealer or broker, as defined in section 41-2142, who acquires or sells a
previously titled manufactured home or mobile home, as defined in section 42-19151, shall
submit a written report of all such acquisitions and sales to the department of revenue
and to the county assessor of the county where such dealer or broker is located. Such
report shall be submitted by the fifteenth day of each month for the period of the
previous calendar month and shall include:


1. The manufacturer, brand name or model, size, factory list price, total selling
price and serial number of such manufactured home or mobile home.


2. The name and address of the person from whom such manufactured home or mobile
home was acquired and the last previous location of such manufactured home or mobile
home.


3. The name and address of the person to whom such manufactured home or mobile home
was sold.


4. The new location of such manufactured home or mobile home if such location is
known to the dealer or broker.


B. Every dealer and broker shall comply with the reporting provisions of this
section. The information required in subsection A of this section shall be forwarded by
dealers and brokers of manufactured homes and factory-built buildings to the office by
the fifteenth day of the month after the reporting period or a statement that no sales
have occurred for that month.


C. Each dealer and broker of manufactured homes shall also make and maintain the
records and make the reports required pursuant to this article.


D. Before the sale of a manufactured home each dealer or broker shall convey notice
in writing to the prospective buyer that the utility service facilities for manufactured
home spaces are not standardized and compatibility between a chosen manufactured home
space and a manufactured home to be purchased is the buyer's responsibility. Before the
sale of a used manufactured home each dealer or broker shall notify the prospective buyer
in writing of the existence and amount of any tax lien on record against the unit.


E. The dealer or broker shall provide a notification form to the buyer, as approved
by the board, part of which shall contain the buyer's signature and other information to
be completed by the dealer or broker which when forwarded to the office constitutes
compliance with the reporting requirements of subsection B of this section.