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Second Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
REREVISED
This Version Includes All Amendments
Adopted in the Second House
LLS NO. 26-0440.01 Alison Killen x4350 HOUSE BILL 26-1120
House Committees Senate Committees
Finance Finance
A BILL FOR AN ACT
CONCERNING THE IMPLEMENTATION OF THE RECOMMENDATIONS OF101
THE MOBILE HOME TAXATION TASK FORCE , AND , IN102
CONNECTION THEREWITH, MODIFYING THE PROCESS FOR THE103
COLLECTION OF DELINQUENT PROPERTY TAXES TO ALIGN WITH104
REAL PROPERTY TAX LIEN SALE AND PUBLIC AUCTION105
PROCEDURES, EXTENDING THE REDEMPTION PERIOD FOR106
MOBILE HOME OWNERS, AND CLARIFYING THAT A MOBILE HOME107
OWNER UNDER LEGAL DISABILITY IS ENTITLED TO AN EXTENDED108
REDEMPTION PERIOD OF UP TO NINE YEARS.109
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
SENATE
Amended 3rd Reading
April 2, 2026
SENATE
Amended 2nd Reading
April 1, 2026
HOUSE
3rd Reading Unamended
March 6, 2026
HOUSE
Amended 2nd Reading
March 5, 2026
HOUSE SPONSORSHIP
Martinez and Velasco, Bacon, Brown, Carter, Cliffo rd, Duran, Froelich, Garcia,
Goldstein, Lieder, Lindsay, McCluskie, Nguyen, Ricks, Rutinel, Sirota, Smith, Stewart K.
SENATE SPONSORSHIP
Simpson and Kipp, Benavidez, Coleman, Cutter, Daugherty, Exum, Frizell, Gonzales J.,
Hinrichsen, Jodeh, Kolker, Lindstedt, Marchman, Mullica, Rodriguez, Snyder, Sullivan,
Wallace, Weissman
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law.
applies to the reengrossed version of this bill wi ll be available at
http://leg.colorado.gov.)
The mobile home taxation task force (task force) was created in
2024 to examine and make recommendations concerning constitutional
defects in the process for collection of delinquent mobile home property
taxes. The task force was also charged with studying existing laws for
titling, tax valuation for assessment, and other mobile home tax-related
issues and recommending changes to promote fair, equitable, efficient,
and effective practices for valuation, titling, and taxation.
Section 1 of the bill clarifies the definition of mobile home and
increases, for property tax years commencing on or after January 1, 2027,
the value threshold for the mobile home property tax exemption from
$28,000 to $52,000, adjusted upward for inflation. For property tax years
commencing on and after January 1, 2027, the property tax administrator
is required to calculate and publish the inflation-adjusted actual value
threshold for the exemption.
Section 2 requires that notice of delinquent property taxes on a
mobile home be written in English and at least the 5 additional languages
most commonly spoken in the mobile home owner's community; except
that, if the mobile home owner is known to speak a particular language
other than English, notice must be provided in English and the particular
language other than English spoken by the mobile home owner. This
multilingual notice must be sent by certified mail and personally delivered
to the mobile home.
Section 3 modifies the process for collection of delinquent
property taxes on a mobile home by eliminating the distraint sale of
mobile homes and instead requiring a county treasurer to follow a tax lien
sale and public auction procedure to obtain title to a mobile home similar
to the procedures required to obtain a treasurer's deed to real property.
Section 3 extends the redemption period for mobile home owners to a
minimum of 3 years, plus any time prior to the issuance of a certificate of
title to their mobile homes. Like a real property owner, an individual who
both owns a mobile home and is a person with a disability is also allowed
an extended redemption period of up to 9 years from the issuance of title
to their mobile home if the owner is under a legal disability at the time the
title is issued.
Be it enacted by the General Assembly of the State of Colorado:1
2
SECTION 1. In Colorado Revised Statutes, 39-10-109, add (3)3
as follows:4
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39-10-109. Delinquent tax list - notice.1
(3) (a) T HE TREASURER SHALL PROVIDE NOTICE PURSUANT TO2
SUBSECTION (2) OF THIS SECTION AND ANY OTHER NOTICE OR STATEMENT3
REQUIRED BY LAW IN CONNECTION WITH THE COLLECTION OF DELINQUENT4
TAXES ON MOBILE HOMES , AS DESCRIBED IN SECTION 39-10-111.5 (1),5
WRITTEN IN ENGLISH AND SPANISH, AND SHALL ALSO INCLUDE A6
STATEMENT EXPLAINING HOW AND WHERE THE MOBILE HOME OWNER MAY7
OBTAIN LANGUAGE TRANSLATION OR INTERPRETATION SERVICES FROM8
THE COUNTY.9
(b) T HE TREASURER SHALL PROVIDE NOTICE WRITTEN IN10
ACCORDANCE WITH SUBSECTION (3)(a) OF THIS SECTION BY SENDING THE11
NOTICE BY MAIL AND BY PERS ONAL SERVICE TO THE MOBILE HOME12
OWNER AT THE MOBILE HOME, IN ACCORDANCE WITH SECTION 39-10-111.513
(2)(a).14
SECTION 2. In Colorado Revised Statutes, 39-10-111.5, amend15
(2)(a), (3), (4), (5), and (6); add (6)(e) and (6)(f) and repeal (2)(b),16
(2)(c), and (7) as follows:17
39-10-111.5. Mobile homes - tax lien sale - redemption - public18
auction.19
(2) (a) Before May 31, 2024, COMMENCING ON AND AFTER JULY20
1, 2026, any time after the first day of October, the treasurer may enforce21
collection of delinquent taxes on mobile homes by commencing a court22
action for collection or employing a collection agency as provided in23
section 39-10-112 or by distraining, seizing, selling, OR STRIKING OFF TO24
THE COUNTY PURSUANT TO SUBSECTION (6)(e) A TAX LIEN ON THE MOBILE25
HOME. 26
(b) When a mobile home upon which a distraint warrant has been27
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issued or which is subject to such warrant by reason of delinquency has1
been removed to another county in the state, the treasurer of the county2
levying the tax shall issue a certificate to the treasurer of the county to3
which the mobile home has been removed, reciting the amount of taxes4
and delinquent interest unpaid and a description of the mobile home to be5
distrained.6
(c) The treasurer receiving such certificate shall proceed to7
distrain, seize, and sell OR STRIKE OFF TO THE COUNTY A TAX LIEN ON such8
mobile home in ACCORDANCE WITH THIS SECTION AND IN the same9
manner as if it were originally taxed in his or her THE TREASURER 'S10
county. and if the treasurer proceeds, he or she THE TREASURER shall11
remit the net proceeds, after payment of any sheriff's fees and other costs12
of seizure and THE TAX LIEN sale, to the treasurer who certified the13
delinquency FOR DISTRIBUTION IN ACCORDANCE WITH THIS SECTION.14
(3) Whenever a mobile home is distrained and seized SUBJECT TO15
A TAX LIEN SALE , the treasurer, the treasurer's deputy, or an authorized16
agent of the treasurer shall deliver SEND to the owner of the mobile home,17
or to his or her agent, AT THE OWNER'S LAST-KNOWN ADDRESS, OR TO THE18
OCCUPANT OF THE MOBILE HOME, IF DIFFERENT FROM THE OWNER, and to19
any lienholder of record, a statement of the amount demanded and notice20
of the time and place fixed for the sale of the mobile home OF THE21
OWNER'S DELINQUENCY AND NOTICE THAT IF THE DELINQUENCY IS NOT22
PAID BY THE DATE SPECIFIED IN THE NOTICE , WHICH SHALL NOT BE LESS23
THAN SIXTY CALENDAR DAYS FROM THE DATE OF MAILING OF THE NOTICE,24
THE TREASURER WILL ADVERTISE AND SELL A TAX LIEN ON THE MOBILE25
HOME AT A PUBLIC AUCTION OR THE COUNTY'S ANNUAL TAX LIEN SALE OR26
WILL STRIKE OFF A TAX LIEN ON THE MOBILE HOME TO THE COUNTY ON27
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THE DATE SPECIFIED IN THE NOTICE. A STATEMENT SENT TO THE OWNER OF1
THE MOBILE HOME PURSUANT TO THIS SUBSECTION (3) MUST COMPLY WITH2
THE REQUIREMENTS OF SECTION 39-11-102.3
(4) The treasurer in his or her discretion, may, AT THEIR4
DISCRETION, sell tax liens on mobile homes, or may strike off to the5
county the tax liens by declaring MAKING them county-held, OR MAY6
DETERMINE THE TAXES TO BE UNCOLLECTIBLE AND RECOMMEND7
CANCELLATION BY THE BOARD OF COUNTY COMMISSIONERS IN8
ACCORDANCE WITH SECTION 39-10-114 (2)(a). If a tax lien on a mobile9
home will be sold, the sale shall be in accordance with article 11 of this10
title 39. T HE TREASURER SHALL ISSUE A CERTIFICATE OF PURCHASE AS11
PROVIDED IN SECTION 39-11-117 TO THE PURCHASER OF A TAX LIEN ON A12
MOBILE HOME OR TO THE COUNTY IF THE TAX LIEN ON A MOBILE HOME IS13
COUNTY-HELD.14
(5) Redemptions of mobile homes shall THAT ARE SUBJECT TO TAX15
LIENS PURSUANT TO SUBSECTION (4) OF THIS SECTION MUST be in16
accordance with article 12 SUBSECTION (6) OF THIS SECTION AND ARTICLES17
11.5 AND 12 of this title 39. except that, at the discretion of the treasurer,18
liens on mobile homes may be withheld from sales to investors.19
(6) (a) (I) A mobile home that is located on leased land or other20
land not owned by the owner of the mobile home, including, but not21
limited to, land that was previously owned by the owner of the mobile22
home and the ownership of which was subsequently acquired by23
foreclosure, and that is sold or stricken off to the county under the24
provisions of this section may be redeemed by the owner thereof within25
one year after the date of the sale EXCEPT AS PROVIDED IN SUBSECTION26
(6)(a)(II) OF THIS SECTION, A MOBILE HOME OWNER HAS THE EXCLUSIVE27
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RIGHT TO REDEEM A MOBILE HOME THAT IS SUBJECT TO A TAX LIEN AT ANY1
TIME WITHIN THREE YEARS FROM THE DATE OF THE TAX LIEN SALE upon2
payment to the treasurer of the proceeds of the sale AMOUNT OF TAXES,3
DELINQUENT INTEREST, FEES, AND COSTS FOR WHICH THE TAX LIEN ON THE4
MOBILE HOME WAS SOLD, interest on such amount FROM THE DATE OF THE5
SALE at the rate that is determined pursuant to section 39-12-103 (3), and6
all taxes due and payable on the mobile home subsequent to the tax LIEN7
sale. except as provided in subsection (7) of this section AT ANY TIME8
WITHIN THREE YEARS FROM THE DATE OF THE TAX LIEN SALE , A MOBILE9
HOME OWNER MAY REDEEM A MOBILE HOME THAT IS SUBJECT TO THE TAX10
LIEN AT ANY TIME BEFORE THE EXECUTION OF A CERTIFICATE OF11
OWNERSHIP PURSUANT TO SUBSECTION (6)(c) OF THIS SECTION BY MAKING12
PAYMENT IN ACCORDANCE WITH THIS SUBSECTION (6)(a)(I). THE COUNTY13
MAY, IN ITS DISCRETION, REDUCE THE AMOUNT OF COSTS REQUIRED TO BE14
PAID BY THE MOBILE HOME OWNER FOR THE SALE OF A COUNTY-HELD TAX15
LIEN TO REDEEM THE MOBILE HOME PURSUANT TO THIS SUBSECTION16
(6)(a)(I).17
(II) A mobile home that is located on land owned by the owner of18
a mobile home and that is sold under the provisions of this section may19
be redeemed by the owner thereof within three years after the date of the20
sale upon payment to the treasurer of the proceeds of the sale, interest on21
such amount at the rate that is determined pursuant to section 39-12-10322
(3), and all taxes due and payable on the mobile home subsequent to the23
tax sale, except as provided in subsection (7) of this section. AN24
INDIVIDUAL WHO BOTH OWNS A MOBILE HOME AND IS A PERSON WITH A25
LEGAL DISABILITY AT THE TIME A CERTIFICATE OF OWNERSHIP TO THE26
OWNER'S MOBILE HOME IS ISSUED HAS THE RIGHT TO REDEEM THE MOBILE27
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HOME AT ANY TIME WITHIN NINE YEARS FROM THE DATE OF ISSUANCE OF1
THE CERTIFICATE OF OWNERSHIP IN ACCORDANCE WITH SECTION2
39-12-104.3
(b) UPON REDEMPTION PURSUANT TO SUBSECTION (6)(a) OF THIS4
SECTION, the treasurer shall return the proceeds of the sale, interest, and5
all taxes due and payable on the mobile home subsequent to the tax sale6
ISSUE A CERTIFICATE OF REDEMPTION AND DISBURSE THE REDEMPTION7
MONEY INCLUDING to the purchaser or lawful holder of the certificate of8
sale. On or before thirty days prior to the close of the redemption period,9
the treasurer shall notify the owner of the mobile home and any lienholder10
of record in the department of revenue and secretary of state, by personal11
delivery or by certified or registered mail to his or her last-known address,12
that a treasurer's certificate of ownership for the mobile home may be13
issued to the purchaser or lawful holder of the certificate of sale at the14
close of the redemption period unless such payment is made. Upon15
redemption, PURCHASE, IF APPLICABLE, IN ACCORDANCE WITH ARTICLE 1216
OF THIS TITLE 39. The treasurer shall notify the department of revenue that17
redemption has been made and thereafter release the tax sale lien filed18
against the mobile home.19
(c) If the owner has not exercised his or her THE right of20
redemption and after the close of the redemption period PURSUANT TO21
SUBSECTION (6)(a) OF THIS SECTION, AT ANY TIME AT LEAST THREE YEARS22
FROM THE DATE OF THE TAX LIEN SALE, the purchaser or lawful holder of23
the certificate of sale PURCHASE may apply to the treasurer for a24
treasurer's certificate of ownership for the mobile home. Upon receipt25
of such AN application, the treasurer shall issue NOTIFY THE OWNER OF26
THE MOBILE HOME AND ANY LIENHOLDER OF RECORD BY PERSONAL27
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DELIVERY OR BY MAIL TO THE PERSON'S LAST-KNOWN ADDRESS, THAT1
AN APPLICATION FOR PUBLIC AUCTION OF A CERTIFICATE OF OPTION FOR2
TREASURER'S CERTIFICATE OF OWNERSHIP HAS BEEN RECEIVED AND THAT,3
FOLLOWING PUBLIC AUCTION , THE WINNING BIDDER MAY BE ISSUED A4
TREASURER'S CERTIFICATE OF OWNERSHIP FOR THE MOBILE HOME, UNLESS5
PAYMENT IS MADE FOR REDEMPTION. THE TREASURER SHALL CONDUCT A6
PUBLIC AUCTION OF a treasurer's certificate of ownership to such7
purchaser or holder, and such certificate of ownership shall transfer to8
him or her all right, title, and interest in and to the mobile home OPTION9
FOR TREASURER 'S CERTIFICATE OF OWNERSHIP CONSISTENT WITH THE10
PROVISIONS FOR PUBLIC AUCTION, INCLUDING OVERBID, OF A CERTIFICATE11
OF OPTION FOR TREASURER'S DEED IN ARTICLE 11.5 OF THIS TITLE 39. Such12
certificate of ownership shall, upon application, entitle the purchaser or13
holder thereof to a certificate of title to be issued and filed pursuant to14
part 1 of article 6 of title 42.15
(d) T HE TREASURER SHALL DISBURSE any surplus of the sale16
proceeds over and above the taxes, delinquent interest, and costs of17
making the seizure and advertising the sale of a mobile home shall be18
credited to the county general fund, and a written account of the sale shall19
be furnished to the owner RESULTING FROM THE PUBLIC AUCTION DEEMED20
OVERBID PROCEEDS, AS DEFINED IN SECTION 39-11.5-112, TO THE PERSONS21
ENTITLED TO RECEIVE THEM IN ACCORDANCE WITH STATUTE. 22
(e) (I) (A) IF A MOBILE HOME THAT IS SUBJECT TO A TAX LIEN OR23
STRICKEN OFF TO THE COUNTY PURSUANT TO THIS SECTION IS LOCATED ON24
REAL PROPERTY THAT IS NOT OWNED BY THE OWNER OF THE MOBILE25
HOME, THE UNDERLYING LANDOWNER HAS A RIGHT OF FIRST REFUSAL TO26
PAY THE DELINQUENT TAXES OWED ON THE MOBILE HOME AND ALL27
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STATUTORY FEES, COSTS, AND EXPENSES INCURRED BY THE TREASURER IN1
CONNECTION TO THE TAX LIEN SALE PROCESS; EXCEPT THAT AN OWNER OF2
A MOBILE HOME PARK, AS DEFINED IN SECTION 38-12-201.5 (6), DOES NOT3
HAVE A RIGHT OF FIRST REFUSAL AS DESCRIBED IN THIS SUBSECTION (6)(e)4
UNLESS THE OWNER OF THE MOBILE HOME PARK IS AN ASSOCIATION OF5
MOBILE HOME OWNERS.6
(B) F OR PURPOSES OF THIS SUBSECTION (6)(e), "UNDERLYING7
LANDOWNER" MEANS THE OWNER OF THE REAL PROPERTY UPON WHICH8
THE MOBILE HOME IS LOCATED.9
(II) NO MORE THAN THIRTY CALENDAR DAYS BUT NOT LESS THAN10
TEN CALENDAR DAYS PRIOR TO THE DATE OF THE TAX LIEN SALE PROVIDED11
FOR IN SUBSECTION (3) OF THIS SECTION , THE TREASURER SHALL SEND12
NOTICE BY MAIL TO THE UNDERLYING LANDOWNER AT THE ADDRESS13
SHOWN IN THE RECORDS OF THE COUNTY ASSESSOR OR TREASURER ,14
INCLUDING, AT A MINIMUM:15
(A) T HE AMOUNT OF DELINQUENT TAXES , FEES, COSTS, AND16
EXPENSES DUE IN CONNECTION WITH THE MOBILE HOME;17
(B) THE TIME, DATE, AND PLACE OF THE TAX LIEN SALE; AND18
(C) T HE UNDERLYING LANDOWNER'S RIGHT OF FIRST REFUSAL19
UNDER SUBSECTION (6)(e)(I) OF THIS SECTION.20
(III) A N UNDERLYING LANDOWNER MAY EXERCISE THE21
LANDOWNER'S RIGHT OF FIRST REFUSAL BY PAYING TO THE TREASURER22
THE FULL AMOUNT DESCRIBED IN THE SUBSECTION (6)(e)(II)(A) OF THIS23
SECTION NO LATER THAN TWO BUSINESS DAYS PRIOR TO THE DATE OF THE24
TAX LIEN SALE.25
(IV) IF AN UNDERLYING LANDOWNER EXERCISES THEIR RIGHT OF26
FIRST REFUSAL PURSUANT TO SUBSECTION (6)(e)(III) OF THIS SECTION THE27
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TREASURER SHALL:1
(A) CANCEL THE TAX LIEN SALE;2
(B) I SSUE TO THE UNDERLYING LANDOWNER EVIDENCE OF3
PAYMENT AND SATISFACTION OF THE DELINQUENT TAXES AND COSTS; AND4
(C) I SSUE A CERTIFICATE OF PURCHASE TO THE UNDERLYING5
LANDOWNER PURSUANT TO SECTION 39-11-117, EVIDENCING6
SATISFACTION OF THE DELINQUENT TAXES AND COSTS.7
(V) IF AN UNDERLYING LANDOWNER DOES NOT EXERCISE THEIR8
RIGHT OF FIRST REFUSAL, THE TREASURER SHALL PROCEED WITH THE TAX9
LIEN SALE OR COUNTY STRIKE OFF AS OTHERWISE PROVIDED IN THIS10
SECTION.11
(VI) THIS SUBSECTION (6)(e) DOES NOT CREATE A RIGHT OF FIRST12
REFUSAL FOR ANY PERSON OTHER THAN THE UNDERLYING LANDOWNER13
AND DOES NOT AFFECT THE RIGHTS OF SECURED PARTIES OR LIENHOLDERS,14
IF ANY, EXCEPT AS EXPRESSLY PROVIDED IN THIS SECTION.15
(f) (I) I F THE TREASURER DOES NOT ISSUE A CERTIFICATE OF16
PURCHASE FOR A TAX LIEN ON A MOBILE HOME PURSUANT TO SUBSECTION17
(4) OF THIS SECTION, OR IF THE PURCHASER OR LAWFUL HOLDER OF A18
CERTIFICATE OF PURCHASE OR THE OWNER OF THE MOBILE HOME IS19
UNABLE TO OBTAIN A CERTIFICATE OF TITLE PURSUANT TO SECTION20
42-6-117 DUE TO THE LACK OF PROOF OF OWNERSHIP OR FAILURE TO21
SATISFY BONDING REQUIREMENTS, THE TREASURER MAY DECLARE THE22
TAX LIEN STRICKEN OFF TO THE COUNTY.23
(II) E XCEPT AS PROVIDED IN SUBSECTION (6)(f)(IV) OF THIS24
SECTION, WHEN A TAX LIEN IS STRICKEN OFF TO THE COUNTY PURSUANT25
TO THIS SUBSECTION (6)(f), THE MOST RECENT MOBILE HOME OWNER MAY26
REDEEM THE MOBILE HOME AFTER ONE YEAR BUT NO LATER THAN THREE27
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YEARS FROM THE DATE OF STRIKE OFF BY PAYING THE AMOUNT OF1
DELINQUENT TAXES, INTEREST, FEES, AND COSTS.2
(III) IF THE OWNER DOES NOT REDEEM THE MOBILE HOME WITHIN3
THE THREE-YEAR REDEMPTION PERIOD AND AFTER NOTICE TO THE4
LAST-KNOWN OWNER AND ANY LIENHOLDER OF RECORD IN ACCORDANCE5
WITH SECTION 39-10-109 AND PROVIDING AN OPPORTUNITY TO BE HEARD,6
THE TREASURER OR COUNTY ASSESSOR MAY DECLARE THE MOBILE HOME7
ABANDONED FOR PURPOSES OF THIS SECTION. UPON THIS DECLARATION,8
THE ASSESSOR MAY REMOVE THE MOBILE HOME FROM THE COUNTY TAX9
ROLL AND THE TREASURER MAY AUTHORIZE THE UNDERLYING10
LANDOWNER OR THE COUNTY TO REMOVE AND DISPOSE OF THE MOBILE11
HOME IN ACCORDANCE WITH C OUNTY ABANDONED PROPERTY12
PROCEDURES.13
(IV) (A) IF AN OCCUPANT OF A MOBILE HOME ESTABLISHES PROOF14
OF OWNERSHIP, BUT THEIR OWNERSHIP IS NOT OF RECORD , THEN THE15
REDEMPTION PERIOD FOR THE MOST RECENT MOBILE HOME OWNER IS THE16
ONE-YEAR PERIOD PROVIDED BY LAW. IF THE MOBILE HOME HAS NOT BEEN17
REDEEMED, THE TREASURER MAY ISSUE THE OCCUPANT A CERTIFICATE OF18
OWNERSHIP FOR THE MOBILE HOME . THE CERTIFICATE OF OWNERSHIP19
CONSTITUTES SUFFICIENT EVIDENCE OF OWNERSHIP FOR PURPOSES OF20
OBTAINING A CERTIFICATE OF TITLE PURSUANT TO SECTION 42-6-117,21
WITHOUT A REQUIREMENT FOR ADDITIONAL PUBLIC NOTICE OR A PUBLIC22
AUCTION PROCESS. A CERTIFICATE OF OWNERSHIP ISSUED TO AN23
OCCUPANT HAS THE SAME LEGAL EFFECT AS A TITLE ISSUED PURSUANT TO24
SECTION 39-11.5.-115. THE TREASURER MAY COLLECT A FEE AS25
AUTHORIZED BY SECTION 42-4-510 (2)(a).26
(B) FOR PURPOSES OF THIS SUBSECTION (6)(f), "OCCUPANT" MEANS27
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A PERSON RESIDING IN A MOBILE HOME AS THEIR PRIMARY RESIDENCE AS1
ESTABLISHED BY AT LEAST TWO DOCUMENTS , INCLUDING A CURRENT2
UTILITY BILL FOR SERVICE TO THE MOBILE HOME IN THE OCCUPANT 'S3
NAME; A CURRENT GOVERNMENT-ISSUED IDENTIFICATION DOCUMENT4
LISTING THE MOBILE HOME AS PHYSICAL ADDRESS; A CURRENT LEASE, LOT5
RENTAL AGREEMENT, OR WRITTEN PERMISSION FROM THE UNDERLYING6
LANDOWNER; OFFICIAL MAIL TO THE OCCUPANT AT THE MOBILE HOME7
ADDRESS; OR, A SWORN AFFIDAVIT OF OCCUPANCY SIGNED UNDER8
PENALTY OF PERJURY.9
(C) A PERSON WHO FAILS TO ESTABLISH THAT THEY ARE THE10
OCCUPANT OF THE MOBILE HOME IN ACCORDANCE WITH THE11
REQUIREMENTS OF SUBSECTION (6)(f)(IV)(B) OF THIS SECTION MAY NOT12
ASSERT ANY RIGHT AS AN OCCUPANT PURSUANT TO THIS SUBSECTION13
(6)(f).14
(7) Where a mobile home has been declared to be purchased by15
or stricken off to the county at the tax sale and where the actual value of16
the mobile home as shown on the assessment roll has been determined by17
the assessor to be less than one thousand dollars, the redemption period18
for such mobile home shall be sixty days. The assessor's determination of19
value shall be deemed accurate absent a showing of negligence on the20
part of the assessor. On or before ten days prior to the close of the21
redemption period, the treasurer shall notify the owner of the mobile22
home and any lienholder of record in the department of revenue and23
secretary of state, by personal delivery or by certified or registered mail24
to the last-known address, that the mobile home may be declared25
condemned and may be disposed of at the end of the redemption period.26
The treasurer has the authority to so declare a mobile home condemned27
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after the redemption period has terminated. After the titled mobile home1
is declared condemned, it may be disposed of as the treasurer deems2
appropriate.3
SECTION 3. Safety clause. The general assembly finds,4
determines, and declares that this act is necessary for the immediate5
preservation of the public peace, health, or safety or for appropriations for6
the support and maintenance of the departments of the state and state7
institutions.8
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