§ 8-234. Assessing of improvements -- Mobile homes

   (a) "Mobile home" defined. -- In this section, "mobile home" includes a trailer, a house trailer, a trailer coach, or a mobile home that:

   (1) is used or can be used for residential purposes; and

   (2) is permanently attached to land or connected to utility, water, or sewage facilities.

(b) How assessed. -- Except as provided in subsection (c) of this section and notwithstanding § 7-220, 7-230, and 7-231 of this article, a mobile home shall be assessed to the owner of the land on which the mobile home is located on the same basis as improvements to real property.

(c) Exceptions. -- A mobile home may not be assessed under this section if it:

   (1) is unoccupied and for sale; or

   (2) is located temporarily in a rented space in a trailer park or mobile home court.

HISTORY: An. Code 1957, art. 81, § 19; 1985, ch. 8, § 2.