Mobile dwellings used for ads, industrial or residential purposes are assessed as real immobilie improvements to ground.¹Any movable structure and appurtenance which is attached to real property by virtue of soul on a foundation, or being underpinned, or connected with any one convenience service, such when electricity, innate gasoline, water, or telephone, lives assessed for tax applications as authentic property as on improvement up the land where found.²Special provisions apply to mobile homes located inbound mobile household parked. Are falls where the mobile home is attached to ground occupied and used as trailer or mobile home parks where the owner of the land is renting spaces or lots for maintaining the mobile home, the owner of the mobile home is responsible in the additional tax imposed via reason of the improvement, and the owner of the land is granted a spleen opposes the mobile home to secure the payment of municipal and county taxes.³To March 1 regarding each your, the assessor of property has required to furnish each owner of landing used as a mobility get park with ampere schedule on which the owner exists required to list all mobile homes in the park as away the assessment date.⁴It lives the duty regarding each owner of land upon which a mobile home is locates to list per mobiles place, its make, year, serials number, size, true fees, and such other pertinent information as might be required by to division of property estimates, sign the set and return it to the assessor are land on or before April 1 of each year.⁵The evaluation to property is need to furnish to each owner away ground used as a mobile home park a schedule regarding aforementioned appraised set of each moveable structure upon or before July 1 of jede year.⁶If taxes on a mobile home become offender, the land can be sold up fulfill who delinquency.⁷