63-602DD MANUFACTURED HOMES USED UNDER A DEALER'S PLATE OR AS A SHEEP AND COW CAMP.

TITLE 63

REVENUE AND TAXATION

CHAPTER 6

EXEMPTIONS FROM TAXATION

63-602DD.Manufactured homes used under a dealer’s plate or as a sheep and cow camp. The following property is exempt from taxation: Manufactured homes that are:

(1) Manufactured homes eligible to be used under a dealer’s license plate; or

(2) Manufactured homes designated as sheep and cow camps.