42-19158. Notice of intent to seize mobile
home in possession of person not listed on tax bill


A. If the sheriff is directed to seize and sell a mobile home that is found to be
in the possession of a person who is other than the person listed on the tax bill issued
by the county treasurer and who presents evidence of having purchased the mobile home
from the person listed on the tax bill after the taxes became delinquent, the sheriff
shall not seize the property. Instead, the sheriff shall:


1. Issue a notice of intent to seize the mobile home in five working days.


2. Advise the owner of the application procedure to extend the payment due date as
provided in section 42-19160.


B. This section does not apply if the county treasurer or sheriff has reason to
believe that the mobile home is in danger of being removed from the state.