Ark. Code Ann. § 26-3-203
This is the official text of Ark. Code Ann. § 26-3-203, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Mobile homes and manufactured homes
Official statutory text
(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation. (b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only. (c) When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time. Acts 1981, No. 113, § 1; 1981 (Ex. Sess.), No. 29, § 1; A.S.A. 1947, §§ 84-215, 84-215.1; Acts 1989, No. 869, § 1; 2001, No. 410, § 1.
(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.
(b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only.
(c) When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time.
Acts 1981, No. 113, § 1; 1981 (Ex. Sess.), No. 29, § 1; A.S.A. 1947, §§ 84-215, 84-215.1; Acts 1989, No. 869, § 1; 2001, No. 410, § 1.
(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.
(b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only.
(c) When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time.
Acts 1981, No. 113, § 1; 1981 (Ex. Sess.), No. 29, § 1; A.S.A. 1947, §§ 84-215, 84-215.1; Acts 1989, No. 869, § 1; 2001, No. 410, § 1.
Status: in_force
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