AR SB809

Mobile homes and manufactured homes are deemed real property for ad valorem property taxation purposes.

Real property taxes, interest, penalties, assessments, and user fees on mobile homes or manufactured homes located on leased sites shall be assessed and levied against the owner named on the certificate of title and constitute a lien on the mobile home or manufactured home only.

When property taxes on mobile homes or manufactured homes become delinquent, the delinquent real property tax attaches to the owner's personal property tax, and the county collector cannot accept payment of personal property taxes without collecting delinquent real property taxes.

If real property taxes on a mobile home or manufactured home located on real property owned by the owner become delinquent, both the real property and mobile home or manufactured home shall be certified together to the Commissioner of State Lands, who shall treat the mobile home or manufactured home as part of the real property.