Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.2445 — Conversion of mobile or manufactured home from real to personal property
NRS 361.2445 Conversion of mobile or manufactured home from real to personal
property.
1. A mobile or manufactured home which has
been converted to real property pursuant to NRS
361.244 may not be removed from the real property to which it is affixed
unless, at least 30 days before removing the mobile or manufactured home:
(a) The owner:
(1) Files with the Division an affidavit
stating that the sole purpose for converting the mobile or manufactured home
from real to personal property is to effect a transfer of the title to the
mobile or manufactured home;
(2) Files with the Division the affidavit
of consent to the removal of the mobile or manufactured home of each person who
holds any legal interest in the real property to which the mobile or
manufactured home is affixed; and
(3) Gives written notice to the county
assessor of the county in which the real property is situated; and
(b) The county tax receiver certifies in writing
that all taxes for the fiscal year on the mobile or manufactured home and the
real property to which the mobile or manufactured home is affixed have been
paid.
2. The county assessor shall not remove a
mobile or manufactured home from the tax rolls until:
(a) The county assessor has received verification
that there is no security interest in the mobile or manufactured home or the
holders of security interests have agreed in writing to the conversion of the
mobile or manufactured home to personal property; and
(b) An affidavit of conversion of the mobile or
manufactured home from real to personal property has been recorded in the
county recorders office of the county in which the real property to which the
mobile or manufactured home was affixed is situated.
3. A mobile or manufactured home which is
physically removed from real property pursuant to this section shall be deemed
to be personal property immediately upon its removal.
4. The Department shall adopt:
(a) Such regulations as are necessary to carry
out the provisions of this section; and
(b) A standard form for the affidavits required
by this section.
5. Before the owner of a mobile or
manufactured home that has been converted to personal property pursuant to this
section may transfer ownership of the mobile or manufactured home, he or she
must obtain a certificate of title from the Division.
6. For the purposes of this section, the
removal of a mobile or manufactured home from real property includes the
detachment of the mobile or manufactured home from its foundation, other than
temporarily for the purpose of making repairs or improvements to the mobile or
manufactured home or the foundation.
7. An owner who physically removes a
mobile or manufactured home from real property in violation of this section is
liable for all legal costs and fees, plus the actual expenses, incurred by a
person who holds any interest in the real property to restore the real property
to its former condition. Any judgment obtained pursuant to this section may be
recorded as a lien upon the mobile or manufactured home so removed.
8. As used in this section:
(a) Division means the Housing Division of the
Department of Business and Industry.
(b) Owner means any person who holds an
interest in the mobile or manufactured home or the real property to which the
mobile or manufactured home is affixed evidenced by a conveyance or other
instrument which transfers that interest to him or her and is recorded in the
office of the county recorder of the county in which the mobile or manufactured
home and real property are situated, but does not include the owner or holder
of a right-of-way, easement or subsurface property right appurtenant to the
real property.
Source: official text