42-19159. Owner's action to collect
delinquent tax from previous owner
A. A person who purchases a mobile home and who subsequently pays taxes that were
imposed by this article on the mobile home and that were levied and became delinquent
when the mobile home was the property of a previous owner may bring an action against the
previous owner for the amount of the delinquent taxes paid.
B. If the purchaser prevails, the purchaser shall recover damages including
reasonable attorney fees and treble the amount of delinquent taxes paid.
C. This section does not apply if the purchaser has specifically assumed the
delinquent tax liability in writing, signed by the purchaser and seller, and the
delinquent taxes assumed are correctly stated by year and amount due.
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