A. Moving Into County: The owner of any prefabricated structure entering Kootenai County shall notify the assessor of the owner's name, mailing address and the location of the prefabricated structure within thirty (30) days after its entry into the county.
B. Relocating: The owner of the prefabricated structure, or agent thereof, shall notify the assessor of any planned movement of the prefabricated structure prior to its movement. The owner or agent shall disclose, to the fullest extent of his or her knowledge, the present location of the prefabricated structure and its intended location. The owner shall pay all property taxes due for the current year and any other property taxes then due and owing before the prefabricated structure may be moved. Upon payment of all property taxes due, a tax receipt, which shall be provided at no cost to the owner by the treasurer, shall be affixed in a conspicuous place on the prefabricated structure until setting of the prefabricated structure at its new location has been completed.
C. Sale Of Prefabricated Structure: When a prefabricated structure is sold and remains in Kootenai County, it shall be the responsibility of the purchaser, within thirty (30) days of the date of sale, to notify the assessor of the change in ownership, the purchaser's address, and the present location of the prefabricated structure. If the prefabricated structure is to be moved, the purchaser shall also comply with the provisions of subsection B of this section. (Ord. 456, 12-19-2011)