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H0559...............................................by REVENUE AND TAXATION
MANUFACTURED HOMES - Amends existing law to provide that manufactured homes
may constitute real property under certain conditions; to provide that
counties taking tax deeds in manufactured homes shall not be liable for
leases or other liabilities owed; to provide that homeowners who physically
and unlawfully remove manufactured homes shall be liable for specified
costs; and to provide that any judgment as to such costs may be recorded as
a lien upon the home.
02/05 House intro - 1st rdg - to printing
02/06 Rpt prt - to Rev/Tax
02/11 Rpt out - rec d/p - to 2nd rdg
02/12 2nd rdg - to 3rd rdg
02/13 3rd rdg - PASSED - 64-3-3
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black,
Block, Boe, Bolz, Bradford, Callister, Campbell, Clark, Collins,
Crow, Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13),
Field(20), Gagner, Hadley, Hammond, Harwood, Henbest, Higgins,
Hornbeck, Jaquet, Jones, Kellogg, Kendell, Kunz, Lake, Langford,
Mader, Martinez, McKague, Meyer, Mortensen, Moyle, Pearce, Pischner,
Pomeroy, Raybould, Ridinger, Roberts, Robison, Sali, Schaefer,
Shepherd, Smith(33), Smith(23), Smylie, Stone, Tilman, Trail,
Wheeler, Wood, Young, Mr. Speaker
NAYS -- Bruneel, Montgomery, Sellman
Absent and excused -- Gould, Loertscher, Stevenson
Floor Sponsor - Smith(23)
Title apvd - to Senate
02/14 Senate intro - 1st rdg - to Loc Gov
02/19 Rpt out - rec d/p - to 2nd rdg
02/20 2nd rdg - to 3rd rdg
02/21 3rd rdg - PASSED - 30-0-5
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Goedde,
Hawkins, Hill, Ingram, Ipsen, Keough, Little, Lodge, Noh, Richardson,
Risch(Risch), Schroeder, Sims, Sorensen, Stegner, Stennett, Thorne,
Wheeler, Williams
NAYS -- None
Absent and excused -- Frasure, Geddes, King-Barrutia, Marley, Sandy
Floor Sponsor - Stegner
Title apvd - to House
02/22 To enrol
02/25 Rpt enrol - Sp signed
02/26 Pres signed
02/27 To Governor
03/04 Governor signed
Session Law Chapter 61
Effective: 07/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 559
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO MANUFACTURED HOMES; AMENDING SECTION 63-304, IDAHO CODE, TO PRO-
3 VIDE THAT MANUFACTURED HOMES MAY CONSTITUTE REAL PROPERTY IF THE HOME IS
4 PERMANENTLY AFFIXED TO A FOUNDATION ON LAND WHICH IS BEING LEASED BY THE
5 OWNER OR PURCHASER OF THE HOME AND SUBJECT TO CERTAIN FINANCING RESTRIC-
6 TIONS AND TO PROVIDE THAT IF A COUNTY TAKES A TAX DEED TO THE MANUFACTURED
7 HOME THE COUNTY SHALL NOT BE LIABLE FOR ANY DELINQUENT OR ONGOING LEASES,
8 RENTS OR ANY OTHER LIABILITIES OWED DUE TO THE PLACEMENT OF SUCH PROPERTY;
9 AND AMENDING SECTION 63-305, IDAHO CODE, TO PROVIDE FOR THE PAYMENT OF
10 COSTS, FEES AND EXPENSES IF A MANUFACTURED HOME IS PHYSICALLY REMOVED
11 UNLAWFULLY AND TO PROVIDE THAT A JUDGMENT MAY BE RECORDED AS A LIEN UPON
12 SUCH HOME.
13 Be It Enacted by the Legislature of the State of Idaho:
14 SECTION 1. That Section 63-304, Idaho Code, be, and the same is hereby
15 amended to read as follows:
16 63-304. MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY. (1) A manufac-
17 tured home may constitute real property if the running gear is removed and:
18 (a) If the manufactured home becomes permanently affixed to a foundation:
19 (i) Oon land which is owned or being purchased by the owner or pur-
20 chaser of said manufactured home; or
21 (ii) On land which is being leased by the owner or purchaser of the
22 manufactured home if such home is being financed in accordance with
23 the guidelines of the federal home loan mortgage corporation, the
24 federal national mortgage association, the United States department
25 of agriculture or any other entity or agency that requires, as part
26 of its financing program, similar restrictions on ownership and
27 actions affecting title and possession, provided that if a county
28 takes a tax deed to the manufactured home the county shall not be
29 liable for any delinquent or ongoing leases, rents or any other lia-
30 bilities owed due to the placement of such property; and
31 (b) If the owner or purchaser of a manufactured home records with the
32 county recorder in the county in which the manufactured home will be situ-
33 ated a statement of intent to declare the manufactured home as real prop-
34 erty.
35 (2) The exercise of said option shall require all county assessors to
36 treat those manufactured homes whose owners or purchasers have exercised said
37 option as any other site-built residence and shall permit lending institutions
38 to treat said manufactured homes as real property or as any other residence.
39 (3) The form of the declaration shall be prescribed by the state tax com-
40 mission. Any form used shall have attached to it the certificate of origin or
41 the original title to the manufactured home to allow a reversal of the decla-
42 ration as provided in section 63-305, Idaho Code.
2
1 SECTION 2. That Section 63-305, Idaho Code, be, and the same is hereby
2 amended to read as follows:
3 63-305. REVERSAL OF DECLARATION WHICH TREATS A MANUFACTURED HOME AS REAL
4 PROPERTY. (1) Once a manufactured home has been converted to real property
5 under the provisions of section 63-304, Idaho Code, it shall be deemed a fix-
6 ture and an improvement to the real property to which it is affixed. Physical
7 removal shall be prohibited without the consent of all persons or entities
8 who, at the time of removal have an interest in the real property or title to
9 any estate in the real property to which the manufactured home has been
10 affixed. The homeowner shall obtain a title report from a title insurance com-
11 pany which shall establish the identity of those individuals or entities whose
12 consent must be obtained. Consent to removal of the manufactured home shall
13 not be required from the owners of rights-of-way, easements or owners of sub-
14 surface rights.
15 (2) Physical removal shall include, without limitation, the separation of
16 the manufactured home from the foundation system, except for the temporary
17 purposes of repair or improvement thereto.
18 (3) At least thirty (30) days before the manufactured home is to be
19 removed, the homeowner shall give written notice of the intended removal to
20 the county assessor in the county in which the real property is located. The
21 county assessor shall require written evidence that the necessary consents
22 have been obtained from those persons or entities identified in the title
23 report as required in the provisions of subsection (1) of this section. In
24 addition, removal shall be prohibited until the county tax collector has given
25 written approval for the removal of the manufactured home by certifying that
26 all property taxes, due and payable, have been paid.
27 (4) The homeowner shall, within five (5) days of removal, make applica-
28 tion for the issuance of a certificate of title for the manufactured home.
29 Prior to the issuance of a certificate of title, the declaration of reversal
30 shall be recorded. Immediately upon issuance of a certificate of title, the
31 manufactured home shall again become personal property for the purpose of
32 financing and for the purpose of taxation shall be assessed pursuant to sec-
33 tion 63-302, Idaho Code.
34 (5) The state tax commission shall prescribe the forms to be used by the
35 county assessor to reverse the option exercised under the provisions of sec-
36 tion 63-304, Idaho Code, which created the real property designation.
37 (6) A homeowner who physically removes a manufactured home in violation
38 of the provisions of this section shall be liable for all legal costs and
39 fees, together with actual expenses incurred to restore the real property to
40 its former condition. Any judgment obtained pursuant to this section may be
41 recorded as a lien upon the manufactured home removed from the property.
STATEMENT OF PURPOSE
RS 11893
Current law allows a manufactured home on a permanent foundation
to be considered real property if the land is owned or being
purchased by the owner of the home. The purpose of this legislation
is to allow similar treatment for a manufactured home on a permanent
foundation on leased land.
FISCAL IMPACT
No fiscal impact for state or local governments.
CONTACT:
Name:Jack Lyman
Id Mfg. Housing Assoc.
Phone: 342-0031
STATEMENT OF PURPOSE/FISCAL NOTE H 559