Title 40, Chapter 3, Section 32.1
( 40-3-32.1)
In addition to any other requirements imposed by this chapter for
the transfer of a certificate of title, the purchaser of a
manufactured home shall submit an application for a transfer of
title to the local tag agent in the county in which the manufactured
home is to be installed, which application shall indicate the full
serial number for such manufactured home and shall be accompanied by
a certificate of the tax commissioner or tax collector of the county
in which the manufactured home was previously installed, if
different, stating that all ad valorem taxes assessed against such
manufactured home have been paid. No new certificate of title shall
be issued for a manufactured home unless all ad valorem taxes on
such home have been paid. |