FINAL BILL REPORT

HB 44

                                  C 155 L 87

BYRepresentatives Todd, Barnes, Madsen, Winsley, Baugher and Patrick

Clarifying procedures on the collection of property taxes on mobile homes.

House Committe on Ways & Means/Revenue

Senate Committee on Ways & Means

SYNOPSIS AS ENACTED

BACKGROUND:

Procedures for collecting outstanding personal property taxes on mobile homes situated on leased or rented land are ambiguous.  There is no authority for attaching property liens to collect the taxes on such mobile homes, including those mobile homes occupied by senior citizens participating in the property tax relief programs.

SUMMARY:

Mobile homes situated on leased or rented land are made subject to personal property taxes for collection, billing and payment. These mobile homes are subject to tax liens permitting the charging of personal property taxes against real property owned by the taxpayer, including senior citizens participating in the property tax relief program.

VOTES ON FINAL PASSAGE:

      House 95   0

      Senate    46     0

EFFECTIVE:July 26, 1987