15-24-209. Limit on delinquent mobile home taxes chargeable to security interest holder. The holder of a perfected security interest in a mobile home or housetrailer who repossesses the mobile home or housetrailer as provided by law and as authorized in the contract between the owner and the secured party may not be required to pay delinquent property taxes for more than 3 years as a condition of moving the mobile home or housetrailer or transferring it to another person. Any additional delinquent taxes due upon the mobile home or housetrailer are a lien upon any other personal or real property of the person who was required by law to pay the delinquent taxes at the time the taxes were due.

     History: En. Sec. 3, Ch. 557, L. 1991.