Senate Bill No. 70–Senator Amodei

 

CHAPTER..........

 

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:

 

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

   361.244  1.  A mobile or manufactured home is eligible to become

 real property if [the running gear is removed and] it becomes[, on or after

 July 1, 1979,] permanently affixed to land which is owned by the owner of

 the mobile or manufactured home.

   2.  A mobile or manufactured home becomes real property when the

 assessor of the county in which the mobile or manufactured home is

 located has placed it on the tax roll as real property. [The] Except as

 otherwise provided in subsection 5, the assessor shall not place a mobile

 or manufactured home on the tax roll until:

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

 of the department of business and industry that [there is no security

 interest in the mobile home or the holders of security interests have agreed

 in writing to the conversion of] the mobile or manufactured home has

 been converted to real property;

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

 current fiscal year;

   (c) An affidavit of conversion of the mobile or manufactured home

 from personal to real property has been recorded in the county recorder’s

 office of the county in which the mobile or manufactured home is

 located; and

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

 recorded affidavit of conversion and all documents relating to the mobile

 or manufactured home in its former condition as personal property.

   3.  A mobile or manufactured home which is converted to real

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

 improvement to the real property to which it is affixed.

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

 property if it becomes, on or after July 1, 1979, permanently affixed to

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

   5.  [A manufactured home, as defined in NRS 489.113, constitutes real

 property if it becomes, on or after January 1, 2000, permanently affixed to

 land which is owned by the owner of the manufactured home.

   6.] The assessor of the county in which a manufactured home is

 located shall, without regard to the conditions set forth in subsection 2,

 place the manufactured home on the tax roll as real property if, on or

 after July 1, 2001, the manufactured home is permanently affixed to a

 residential lot pursuant to an ordinance required by NRS 278.02095.

   6.  The provisions of subsection 5 do not apply to a manufactured

 home located in:

   (a) An area designated by local ordinance for the placement of a

 manufactured home without conversion to real property;

   (b) A mobile home park; or

   (c) Any other area to which the provisions of NRS 278.02095 do not

 apply.

   7. For the purposes of this section, “land which is owned” includes

 land for which the owner has a possessory interest resulting from a life

 estate, lease or contract for sale.

   Sec. 2.  NRS 278.02095 is hereby amended to read as follows:

   278.02095  1.  Except as otherwise provided in this section, in an

 ordinance relating to the zoning of land adopted or amended by a

 governing body, the definition of “single-family residence” must include a

 manufactured home.

   2.  Notwithstanding the provisions of subsection 1, a governing body

 shall adopt standards for the placement of a manufactured home that will

 not be affixed to a lot within a mobile home park which require that:

   (a) The manufactured home:

     (1) Be permanently affixed to a residential lot;

     (2) Be manufactured within the 5 years immediately preceding the

 date on which it is affixed to the residential lot;

     (3) Have exterior siding and roofing which is similar in color,

 material and appearance to the exterior siding and roofing primarily used

 on other single-family residential dwellings in the immediate vicinity of

 the manufactured home, as established by the governing body;

     (4) Consist of more than one section; and

     (5) Consist of at least 1,200 square feet of living area unless the

 governing body, by administrative variance or other expedited procedure

 established by the governing body, approves a lesser amount of square

 footage based on the size or configuration of the lot or the square footage

 of single-family residential dwellings in the immediate vicinity of the

 manufactured home; and

   (b) If the manufactured home has an elevated foundation, the

 foundation is masked architecturally in a manner determined by the

 governing body.

The governing body of a local government in a county whose population is

 less than 25,000 may adopt standards that are less restrictive than the

 standards set forth in this subsection.

   3.  Standards adopted by a governing body pursuant to subsection 2

 must be objective and documented clearly and must not be adopted to

 discourage or impede the construction or provision of affordable housing,

 including, without limitation, the use of manufactured homes for

 affordable housing.

   4.  Before a building department issues a permit to place a

 manufactured home on a lot pursuant to this section, other than a new

 manufactured home, the owner must surrender the certificate of

 ownership to the manufactured housing division of the department of

 business and industry. The division shall provide proof of such

 surrender to the owner who must submit that proof to the building

 department.

   5.  The provisions of this section do not abrogate a recorded restrictive

 covenant prohibiting manufactured homes nor do the provisions apply

 within the boundaries of a historic district established pursuant to NRS

 384.005 or 384.100. An application to place a manufactured home on a

residential lot pursuant to this section constitutes an attestation by the

owner of the lot that the placement complies with all covenants, conditions

 and restrictions placed on the lot and that the lot is not located within a

 historic district.

   [5.] 6.  As used in this section [, “manufactured] :

   (a) “Manufactured home” has the meaning ascribed to it in NRS

 489.113.

   (b) “New manufactured home” has the meaning ascribed to it in NRS

 489.125.

   Sec. 3.  This act becomes effective on July 1, 2001.

 

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