Mobile Homes

Any moveable structure attached to real property by virtue of being on a foundation, or being underpinned, or connected with any one (1) utility service such as electricity, natural gas, water, or telephone is assessed by the Assessor for tax purposes as real property (improvement to the land where located). In cases where a moveable structure is attached to land occupied and used as a trailer or mobile home park, the structure is billed separately from the land, and the owner of the structure is responsible for the tax. The owner of the land is granted a lien against the moveable structure to secure the payment of the municipal and county taxes.