42-19160. Delinquent taxes accruing under
previous ownership


A. If delinquent taxes on a mobile home were levied and became delinquent when the
mobile home was the property of a previous owner:


1. The county treasurer, on application and payment of a five dollar fee by the
current owner, shall extend the due date for paying the taxes for one year with no
interest and penalty.


2. Any accrued interest or penalty due on the delinquent tax amount shall be
exempted from payment by the current owner.


B. Delinquent taxes that are extended under this section become due and payable
immediately if the mobile home is sold.


C. This section does not apply to a permanently affixed mobile home that is
assessed as real property pursuant to chapter 15, article 5 of this title.