15-24-201. Definitions. As used in this part, the following definitions apply:
(1) "Dealer" means a person engaged in the distribution or sale of mobile homes or manufactured homes.
(2) "Housetrailer" means a form of housing designed to be moved from one place to another by an independent power connected to the housetrailer, which is either 8 feet wide or less or 45 feet long or less.
(3) "Manufactured home" means a residential dwelling built in a factory in accordance with the United States department of housing and urban development code and the federal Manufactured Home Construction and Safety Standards. A manufactured home does not include a mobile home or a housetrailer.
(4) "Mobile home" means forms of housing known as "trailers", "housetrailers", or "trailer coaches" exceeding 8 feet in width or 45 feet in length, designed to be moved from one place to another by an independent power connected to the mobile home or any trailer, housetrailer, or trailer coach up to 8 feet in width or 45 feet in length used as a principal residence.
History: En. Sec. 1, Ch. 275, L. 1965; amd. Sec. 4, Ch. 296, L. 1967; amd. Sec. 2, Ch. 450, L. 1975; R.C.M. 1947, 84-6601; amd. Sec. 11, Ch. 200, L. 1997.
Structure Montana Code Annotated
Chapter 24. Special Property Tax Applications
Part 2. Mobile Homes, Manufactured Homes, and Housetrailers
15-24-202. Payment of tax -- interest and penalty -- display of tax-paid sticker
15-24-203. Tax receipt -- when production required
15-24-204. Failure to display or produce declaration, sticker, or receipt -- penalty
15-24-205. Sections limited to taxable trailers and manufactured homes
15-24-207. Department to make rules
15-24-208. Penalty for moving mobile home, manufactured home, or housetrailer on which taxes due
15-24-210. Notice of impending sale to certain lienholders
15-24-211. Mobile home, manufactured home, or housetrailer -- transfer of interest
15-24-212. Cancellation of delinquent property taxes on mobile home or housetrailer