Relating to tax liability of landlords for manufactured dwellings sited on rental spaces.
Catchline/Summary:
Provides that landlord renting space for siting manufactured dwelling owned by another is not subject to assessment for taxes on manufactured dwelling. Provides that landlord renting space for siting manufactured dwelling owned by another is not subject to assessment for taxes on manufactured dwelling. Limits tax liability of landlord taking possession, control or ownership of abandoned manufactured dwelling for purpose of disposing of dwelling. Conditions reclassification of abandoned manufactured dwelling as real property following landlord purchase.
Applies to tax years beginning on or after January 1, 2008.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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HB 2602 House Committee On Revenue
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