§ 26-2. Duty to report home location annually.

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Every person or other entity holding title to or possessing a manufactured or mobile home that is placed or located within the geographical limits of the county shall report the location of the manufactured or mobile home to the tax commissioner of the county annually, no later than April 1 of each year, and shall pay all ad valorem taxes due with regard to the home under this Code and state law.

(Ord. of 3-5-1987(1), § 2)

                    
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