Senate Bill No. 70–Senator Amodei

Prefiled February 1, 2001

____________

Referred to Committee on Taxation

SUMMARY—Revises provisions governing classification of manufactured homes as real property. (BDR 32‑337)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State: No.

~

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

AN ACT relating to taxation; revising the provisions governing the classification of manufactured homes as real property for the purpose of property taxes; and providing other matters properly relating thereto.

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

1-1 Section 1. NRS 361.244 is hereby amended to read as follows:

1-2 361.244 1. A mobile home is eligible to become real property if the

1-3 running gear is removed and it becomes, on or after July 1, 1979,

1-4 permanently affixed to land which is owned by the owner of the mobile

1-5 home.

1-6 2. A mobile home becomes real property when the assessor of the

1-7 county in which the mobile home is located has placed it on the tax roll as

1-8 real property. [The] Except as otherwise provided in subsection 5, the

1-9 assessor shall not place a mobile home on the tax roll until:

1-10 (a) He has received verification from the manufactured housing division

1-11 of the department of business and industry that there is no security interest

1-12 in the mobile home or the holders of security interests have agreed in

1-13 writing to the conversion of the mobile home to real property;

1-14 (b) The unsecured personal property tax has been paid in full for the

1-15 current fiscal year;

1-16 (c) An affidavit of conversion of the mobile home from personal to real

1-17 property has been recorded in the county recorder’s office of the county in

1-18 which the mobile home is located; and

1-19 (d) The dealer or owner has delivered to the division a copy of the

1-20 recorded affidavit of conversion and all documents relating to the mobile

1-21 home in its former condition as personal property.

2-1 3. A manufactured home or other mobile home which is converted to

2-2 real property pursuant to this section shall be deemed to be a fixture and an

2-3 improvement to the real property to which it is affixed.

2-4 4. Factory-built housing, as defined in NRS 461.080, constitutes real

2-5 property if it becomes, on or after July 1, 1979, permanently affixed to land

2-6 which is owned by the owner of the factory-built housing.

2-7 5. [A] The assessor of the county in which a manufactured home [, as

2-8 defined in NRS 489.113, constitutes real property if it becomes,] is located

2-9 shall, without regard to the conditions set forth in subsection 2, place the

2-10 manufactured home on the tax roll as real property if, on or after

2-11 [January 1, 2000,] July 1, 2001, the manufactured home is permanently

2-12 affixed to [land which is owned by the owner of the manufactured home.

2-13 6. For the purposes of] a lot outside of a mobile home park and meets

2-14 the standards set forth in paragraph (a) of subsection 2 of NRS

2-15 278.02095. For the limited purpose of determining the status of a

2-16 manufactured home as real property pursuant to this subsection, the

2-17 standards set forth in paragraph (a) of subsection 2 of NRS 278.02095

2-18 shall be deemed to apply regardless of whether the manufactured home is

2-19 located in a county whose population is less than 25,000 and regardless

2-20 of whether the appropriate governing body has adopted the standards set

2-21 forth in paragraph (a) of subsection 2 of NRS 278.02095 or other less

2-22 restrictive standards.

2-23 6. As used in this section [, “land] :

2-24 (a) “Land which is owned” includes land for which the owner has a

2-25 possessory interest resulting from a life estate, lease or contract for sale.

2-26 (b) “Manufactured home” has the meaning ascribed to it in NRS

2-27 489.113.

2-28 Sec. 2. This act becomes effective on July 1, 2001.

2-29 H