DIGEST OF INTRODUCED BILL
Taxation of mobile homes. Provides that only the owner of a mobile home may obtain the permit required to move the mobile home from one location to another. Requires the department of local government finance to develop a system for recording the property tax information for a mobile home that is not assessed as real property. Requires that the system must use an identification number that is unique to the vehicle identification number of the mobile home. Imposes recording and escrow requirements upon purchase contracts for a mobile home or manufactured home that is not assessed as real property. Provides that for assessment dates after December 31, 2013: (1) a contract buyer claiming the standard deduction with respect to a mobile home or manufactured home that is not assessed as real property while purchasing the mobile home or manufactured home under a contract must show compliance with the new requirements; and (2) an owner other than a contract buyer must attach a copy of the owner's title to the mobile home or manufactured home to the application for the deduction. Specifies that a reference to a manufactured home in the certificate of title law must be construed as a reference to a mobile home. Provides that mobile home community registers must be open to inspection by township and county assessors. Requires that the registry must include a copy of the permit authorizing the movement of the mobile home or manufactured home from one location to another or authorizing a transfer of the title to the mobile home or manufactured home. Provides that a county recorder may record a purchase contract for a mobile home or a manufactured home only if the contract seller provides a copy of the title to the mobile home or manufactured home before submitting the purchase contract for recording.