42-19153

42-19153. Application and exemptions

This article does not apply to:

1. A mobile home with respect to which an affidavit of affixture has been recorded
pursuant to section 42-15203 and that has been placed on the real property tax roll.

2. Any trailer that is eight feet or less in width and less than thirty-two feet in
length and that is not used as a place of residence or for a commercial purpose. A
license tax in lieu of ad valorem property taxes is assessed on those trailers in the
same manner as on other vehicles.

3. A mobile home that is properly licensed in another state and that is owned by a
bona fide tourist in this state. This article does apply to a mobile home or trailer
that is located in this state and that is owned by a resident of this state. For the
purposes of this paragraph, "resident" includes:

(a) A person, except a tourist or out-of-state student, who owns, leases or rents a
dwelling in this state and occupies it as a place of residence.

(b) A person who, regardless of domicile, remains in this state for a consecutive
period of six months or more.

(c) A person who engages in a trade, profession or occupation in this state or who
accepts employment in this state in other than seasonal agricultural work.

(d) A person who places a child in a public school without paying nonresident
tuition.

(e) A person who declares that the person is a resident of this state for the
purpose of obtaining or paying at resident rates a state license or tuition fees at an
educational institution that is maintained by public monies.

(f) Any individual, partnership, company, firm, corporation or association that
maintains a main office, a branch office or warehouse facilities in this state and that
bases and operates motor vehicles in this state.