The tax rate to be imposed upon all mobile homes in the county shall be established as follows:
Tax Year Following Model Year Of Mobile Home | Tax Per Square Foot |
Model year and the first and second year following | 15 cents |
Third, fourth and fifth years following the model year | 13.5 cents |
Sixth, seventh and eighth years following model year | 12 cents |
Ninth, tenth and eleventh years following model year | 10.5 cents |
Twelfth, thirteenth and fourteenth years following model year | 9 cents |
Fifteenth year following model year and subsequent years | 7.5 cents |
The square footage shall be based upon the outside dimensions of the mobile home, excluding the length of the tongue and the hitch. (1982 Code)