§ 5.12.160. Personal property tax—Mobile homes—Classified as real property—Property tax collection.  


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  • 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.

(Ord. No. 2000-52, § 1, 11-21-00; Ord. No. 78-66, § 1, 1978)