US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 3
                   ASSESSMENT OF REAL AND PERSONAL PROPERTY
    63-305.  REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL
PROPERTY. (1) Once a manufactured home has been converted to real property
under the provisions of section 63-304, Idaho Code, it shall be deemed a
fixture and an improvement to the  real property to which it is affixed.
Physical removal shall be prohibited without the consent of all persons or
entities who, at the time of removal have an interest in the real property or
title to any estate in the real property to which the manufactured home has
been affixed. The homeowner shall obtain a title report from a title insurance
company which shall establish the identity of those individuals or entities
whose consent must be obtained. Consent to removal of the manufactured home
shall not be required from the owners of rights-of-way, easements or owners of
subsurface rights.
    (2)  Physical removal shall include, without limitation, the separation of
the manufactured home from the foundation system, except for the temporary
purposes of repair or improvement thereto.
    (3)  At least thirty (30) days before the manufactured home is to be
removed, the homeowner shall give written notice of the intended removal to
the county assessor in the county in which the real property is located. The
county assessor shall require written evidence that the necessary consents
have been obtained from those persons or entities identified in the title
report as required in the provisions of subsection (1) of this section. In
addition, removal shall be prohibited until the county tax collector has given
written approval for the removal of the manufactured home by certifying that
all property taxes, due and payable, have been paid.
    (4)  The homeowner shall, within five (5) days of removal, make
application for the issuance of a certificate of title for the manufactured
home. Prior to the issuance of a certificate of title, the declaration of
reversal shall be recorded. Immediately upon issuance of a certificate of
title, the manufactured home shall again become personal property for the
purpose of financing and for the purpose of taxation shall be assessed
pursuant to section 63-302, Idaho Code.
    (5)  The state tax commission shall prescribe the forms to be used by the
county assessor to reverse the option exercised under the provisions of
section 63-304, Idaho Code, which created the real property designation.
    (6)  A homeowner who physically removes a manufactured home in violation
of  the provisions of this section shall be liable for all legal costs and
fees, together with actual expenses incurred to restore the real property to
its former condition. Any judgment obtained pursuant to this section may be
recorded as a lien upon the manufactured home removed from the property.