§ 5079. Sale or transfer of manufactured homes; collection of taxes
(a) A transfer of ownership of a manufactured home shall be made pursuant to the requirements set forth in 9 V.S.A. chapter 72.
(b), (c) [Repealed.]
(d) A manufactured home removed from a town without a manufactured home uniform bill of sale endorsed by the clerk of the municipality where the manufactured home was located as required by 9 V.S.A. § 2602 may be taken into possession by any sheriff, deputy sheriff, constable, or police officer, or by the treasurer or tax collector of the town in which the manufactured home was last listed if known, or by the Commissioner of Taxes if that town is unknown. A manufactured home taken into possession under this section shall be in the constructive custody of the official, who shall control the use and movement of the manufactured home. In taking possession, the authorized officer may proceed without judicial process only in the event that the taking of possession can be done without breach of the peace. Proceedings for collection of the taxes assessed against and due with respect to the manufactured home shall then be conducted in accordance with subchapter 9 of chapter 133 of this title.
(e) Taxes assessed against a manufactured home shall be considered due for purposes of this section as of the date of removal of the manufactured home from the town in which the manufactured home was last listed, and the owner shall be liable for fees provided for in section 1674 of this title from the date of removal.
(f) The treasurer or tax collector of any town from which a manufactured home is removed without an endorsed manufactured home uniform bill of sale as required by 9 V.S.A. § 2602(b) may notify the Director of Property Valuation and Review of the removal giving a description of the manufactured home by serial or other number if known. If the Director is notified of the seizure of a manufactured home as provided in subsection (d) of this section, he or she shall immediately notify the treasurer or tax collector of the town, if known, in which the manufactured home was last listed on the grand list.
(g) Taxes lawfully assessed upon a manufactured home shall attach as a lien on the manufactured home as provided in section 5061 of this title. (Added 1971, No. 41, § 1, eff. April 7, 1971; amended 1977, No. 105, § 14(a); 1977, No. 141 (Adj. Sess.), § 1, eff. date March 27, 1978; 1983, No. 237 (Adj. Sess.), § 3; 1993, No. 141 (Adj. Sess.), § 15, eff. May 6, 1994; 1997, No. 71 (Adj. Sess.), § 35a, eff. March 11, 1998; 1999, No. 159 (Adj. Sess.), § 22, eff. May 29, 2000; 2001, No. 101 (Adj. Sess.), § 3, eff. May 12, 2002; 2009, No. 140 (Adj. Sess.), § 2, eff. Sept. 1, 2010.)