15-24-211. Mobile home, manufactured home, or housetrailer -- transfer of interest. (1) Upon transfer of any interest in a mobile home, manufactured home, or housetrailer, the application for the transfer must be made through the county treasurer's office in the county in which the mobile home, manufactured home, or housetrailer is located at the time of the transfer. The county treasurer may not accept the application unless all taxes, interest, and penalties that have been assessed on the mobile home, manufactured home, or housetrailer have been paid in full or canceled pursuant to 15-24-212.
(2) When a mobile home, manufactured home, or housetrailer is sold under the contract conditions that title is not immediately conveyed, the parties to the transaction shall immediately file with the county clerk and recorder a notice of intention to transfer the title. The notice must indicate the name of the party who is responsible for payment of taxes on the mobile home, manufactured home, or housetrailer after the transfer. The clerk and recorder shall immediately notify the department of the information in the notice.
History: En. Sec. 1, Ch. 50, L. 2013; amd. Sec. 5, Ch. 36, L. 2019.
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