A. All persons owning, buying, transporting, delivering and/or selling personal property, such as mobile homes and/or trailer houses used as dwellings, within the County, which personal property is to be used and/or located within the County and is subject to tax assessment by authority of Idaho Code title 63, shall immediately report to the County Assessor, of the ownership, purchase, transportation, delivering or sale of said personal property.
B. The person owning or purchasing personal property subject to assessment shall be obligated to complete a detailed report of said personal property, such as mobile homes and/or trailer houses used as dwellings, within fifteen (15) days after a printed form has been supplied to said person by the County Assessor. (Ord. 22, 6-17-1974, eff. 6-19-1974)