Bulletin Number
VTB 82-9
Tax Type
Local Taxes
Description
Mobile Home Tax Permit
Topic
Local Taxes Discussion
Date Issued
06-01-1982
DATE: June 1, 1982
SUBJECT: Mobile Home Tax Permit
The 1982 Session of the Virginia General Assembly adopted House Bill Number 219 which amends §§ 46.1-115 and 58-766.3 to require the display of either a tax permit or dealers license plates whenever a mobile home is moved from a county, city or town where it has been used as a place of residence.
Specifically the statute requires a tax permit issued by the local treasurer to be displayed on the mobile home before it is moved outside the boundaries of the county, city or town where it has been used as a place of residence. The local treasurer can only issue the permit after all local property taxes have been paid.
In lieu of the tax permit, mobile home dealers and other secured parties (usually banks and other lending institutions may use dealers license plates on mobile homes being moved to or from a dealers place of business or being transported pursuant to a sale by the dealer or other secured party.
Before any dealer or party having a secured interest in a mobile home shall remove a mobile home from the locality where it has been used as a place of residence they must notify the local treasurer.
Tax permits can be acquired from the local treasurer at no charge. The permit is a three part form. The first part is to be retained by the treasurer, the second is to be retained by the owner of the mobile home and must accompany the mobile home when it is transported on state highways. The third part is the permit itself which is to be displayed on the mobile home being transported. Appropriate blocks are to be punched by the local treasurer to show the expiration date of the permit. Permits are valid for 45 days.
The law also requires the seller of a mobile home to deliver a copy of § 58-566.3 to the purchaser at the time of the sale. Violation of this section constitutes a Class 3 misdemeanor.
The effective date of this Act is July 1, 1982.
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