§ 5.12.160. Personal property tax—Mobile homes—Classified as real property—Property tax collection.
Latest version.
Mobile homes, trailers, trailer coaches, and similar property including portable structures,
which are set up and skirted, or otherwise attached to the land as permanent owned
or occupied residences or used for office or commercial purposes, are classified as
real property. The property taxes levied against mobile homes, trailers, trailer coaches,
and similar property including portable structures, classified as real property may
be collected in accordance with the procedures established for the collection of personal
property taxes within the borough.