Not later than the 11th day of January of each year, a mobile home owner or licensee
shall furnish to the appropriate county tax assessor a list of mobile homes located
in the park on the first day of January, on a form prescribed by the tax assessor.
The list shall include the name and address of the owner of the mobile home; the make,
length, width, and year of manufacture of the mobile home; and mobile home identification
number.
(B)
Not later than the 11th day of July of each year, the owner or licensee shall furnish
to the appropriate tax assessor the information required under Subsection (A) for
mobile homes that have been moved into the park after January 1. The owner or licensee
shall also furnish to the tax assessor the information required under Subsection (A)
for mobile homes that were moved out of the park after first January 1, including
the date that the mobile home was moved out of the park and the destination of that
mobile home.
