42-19116. Exemption from seizure for
dwellings on possessory rights that are taxed as personal
property; definition


A. Notwithstanding any provision of this article, a dwelling on possessory rights
that is taxed as personal property is not subject to seizure or sale for delinquent taxes
as personal property but is subject to procedures for delinquent taxes as real property
pursuant to chapter 18, article 3 of this title.


B. For purposes of this section, "dwelling on possessory rights" means a permanent
improvement to real property that is listed as class three property pursuant to section
42-12003, other than a mobile home as defined in section 42-19151, if the owner of the
improvement is not the owner of the real property.