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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) O on 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