§ 13-16. Ad valorem taxation; mobile home moving permit and fee.

(a)

Any mobile home located within a mobile home park or upon a private lot or tract of land as of January first (tax assessment date) of each year shall be rendered for taxation by the mobile home owner to the assessor-collector of taxes as provided for in the Property Tax Code, Section 1.04(2), (3), 11.01, and 25.08, Vernon's Annotated Texas Statutes. If both the land and the mobile home are owned by the same person, the mobile home shall be rendered as real property. If the owner of the mobile home is not the owner of the land, the mobile home shall be the liability of the owner of the mobile home and not a liability of the landowner. The "Over 65 Residential Homestead Exemption" shall be granted in those cases where applicable. Persons paying taxes under this section shall be issued a small sticker or decal indicating the taxes have been paid for the current year. Such sticker or decal shall be displayed in such a manner and location on said mobile home so as to be visible from the nearest street or drive within the mobile home park or upon the private lot. Each mobile home park owner shall inform the city secretary in writing on "mobile home information" cards furnished by the city of each mobile home located in his park as of January first.

(b)

Before any mobile home shall be moved within the city limits of South Houston, either entering or leaving a mobile home park or a private lot or tract of land, a mobile home moving permit must be obtained for such move. Said permit shall be issued by the city secretary and shall be issued to the owner of said mobile home being moved or to the mobile home moving contractor involved in moving said mobile home. The fee for said mobile home moving permit shall be twenty dollars ($20.00) plus 6¢ per square foot in chapter 6, building permit fees. The mobile home moving permit shall state the name and address of the mobile home moving contractor, the name and address of the mobile home owner, the present location and the proposed location of the mobile home, the type, size and serial number of the mobile home. All taxes, fees and other adjudicated debts owning to the city by said mobile home owner shall be made in full payment before said permit shall be issued. Persons issued a permit under this section shall be issued a sticker or decal indicating the date of issue and the present and proposed locations of the mobile home, approximately six (6) feet above the ground or road surface on the side nearest the center of the roadway, and shall remain affixed to the mobile home until it arrives at its proposed location.

(c)

Before issuance of a permit to move a mobile home which was located in the city on January first to a location outside the city, prior to the establishment by the city council of the current year's tax rate, an estimated tax based on the current year's appraisal method and the previous year's tax rate shall be made. Such payment may be made "under protest," subject to appellate procedures provided under the Property Tax Code.

(d)

Any movement of a mobile home permitted herein shall comply with traffic regulations.

(Ord. No. 732, 12-3-85; Ord. No. 2011-15, § 2, 6-14-11)