Sec. 5. 36 MRSA §4641-C, sub-§19 is enacted to read:

19.__Transfer of mobile home or modular construction home.__ Transfer of a mobile home or modular construction home pursuant to section 459 when:

A.__The transfer of the mobile home or modular construction home is to a licensed mobile home dealer;

B.__The transfer of the mobile home or modular construction home is from a licensed mobile home dealer; or

C.__A mobile home or modular construction home is to be destroyed or dismantled and is unfit for human habitation.

Notice of transfer under this subsection must be made to the assessor of the municipality in which the mobile home or modular construction home is located in accordance with section 557.

SUMMARY

This bill requires that when the owner of a mobile home or modular construction home that is situated on property that is not owned by the mobile home or modular construction home owner transfers that mobile home or modular construction home, a form together with a declaration of value must be filed with the register of deeds in the county where the mobile home or modular construction home is located. The Bureau of Revenue Services is required to develop the form by rule. The bill also requires that a transfer of a mobile home or modular construction home is not exempt from transfer taxes unless it is transferred to a dealer or from a dealer or is uninhabitable.