HB 1832 -- Property Tax Documentation

Sponsor:  Smith (118)

Beginning January 1, 2007, this bill requires every operator of a
mobile home park, marina, or storage facility for airplanes to
provide to the appropriate county assessor the name of the owner
and a description of the property for each space that is rented
or leased.  Any person who fails to make a report annually by
January 15 will be subject to a penalty of $250 plus the amount
of any unpaid taxes on the personal property.

Prior to moving a mobile home or manufactured home, the owner
must obtain a permit at no charge from the county collector in
the county where the home is located.  The county collector will
determine if any tax is due before issuing the permit.  If a
permit is not obtained and properly displayed, the owner will be
guilty of a class C misdemeanor and subject to penalties and any
tax delinquencies.  The person who transports a manufactured home
without a permit will also be guilty of a class C misdemeanor.

Missouri House of Representatives
93rd General Assembly, 2nd Regular Session
Last Updated November 29, 2006 at 9:44 am