REVENUE AND TAXATION
EXEMPTIONS FROM TAXATION
63-602DD. Manufactured homes used under a dealer’s plate or as a sheep and cow camp. The following property is exempt from taxation: Manufactured homes that are:
(1) Manufactured homes eligible to be used under a dealer’s license plate; or
(2) Manufactured homes designated as sheep and cow camps.
[63-602DD, added 2004, ch. 27, sec. 3, p. 44.]