The department shall assess trailer, manufactured home, and mobile home property as class four property under 15-6-134 immediately upon arrival in the county if the taxes have not been previously paid for that year in another county in Montana.
Initial Assessment Of Class Four Trailer, Manufactured Home, And Mobile Home Property -- When
Mont. Code Ann. § 15-8-205, under When Property Is Assessed.
Mont. Code Ann. § 15-8-205