32 V.S.A. § 5079 — Sale or transfer of mobile homes; collection of taxes

(a) A transfer of ownership of a mobile home shall be made pursuant to the requirements
set forth in 9 V.S.A. chapter 72.
(b), (c) [Repealed.]
(d) A mobile home removed from a town without a mobile home uniform bill of sale endorsed
by the clerk of the municipality where the mobile home was located as required by
9 V.S.A. § 2602 may be taken into possession by any sheriff, deputy sheriff, constable, or police
officer, or by the treasurer or tax collector of the town in which the mobile home
was last listed if known, or by the Commissioner of Taxes if that town is unknown.
A mobile home taken into possession under this section shall be in the constructive
custody of the official, who shall control the use and movement of the mobile home.
In taking possession, the authorized officer may proceed without judicial process
only in the event that the taking of possession can be done without breach of the
peace. Proceedings for collection of the taxes assessed against and due with respect
to the mobile home shall then be conducted in accordance with subchapter 9 of chapter
133 of this title.
(e) Taxes assessed against a mobile home shall be considered due for purposes of this
section as of the date of removal of the mobile home from the town in which the mobile
home was last listed, and the owner shall be liable for fees provided for in section 1674 of this title from the date of removal.
(f) The treasurer or tax collector of any town from which a mobile home is removed without
an endorsed mobile home uniform bill of sale as required by 9 V.S.A. § 2602(b) may notify the Director of Property Valuation and Review of the removal giving a
description of the mobile home by serial or other number if known. If the Director
is notified of the seizure of a mobile home as provided in subsection (d) of this
section, he or she shall immediately notify the treasurer or tax collector of the
town, if known, in which the mobile home was last listed on the grand list.
(g) Taxes lawfully assessed upon a mobile home shall attach as a lien on the mobile home
as provided in section 5061 of this title. (