TITLE 63

REVENUE AND TAXATION

CHAPTER 6

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.

History:

[63-602DD, added 2004, ch. 27, sec. 3, p. 44.]