8-3-1: MOBILE HOME TAX RATE ESTABLISHED:
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)