Arkansas Code Annotated
Ark. Code Ann. § 26-3-203 (2026)
Mobile homes and manufactured homes
✓ current as of May 2026
- Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.
- Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only.
- When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time.
History. Acts 1981, No. 113, § 1; 1981 (1st Ex. Sess.), No. 29, § 1; A.S.A. 1947, §§ 84-215, 84-215.1; Acts 1989, No. 869, § 1; 2001, No. 410, § 1.
Research References
ALR.
Classification, as real estate or personal property, of mobile homes or trailers for purposes of state or local taxation. 7 A.L.R.4th 1016.
U. Ark. Little Rock L. Rev.
Survey of Legislation, 2001 Arkansas General Assembly, Tax Law, 24 U. Ark. Little Rock L. Rev. 613.
Notes of Decisions
Cited in 1
case, 1996–1996 · leading case: Pledger v. Halvorson, 921 S.W.2d 576 (Ark. 1996).
Pledger v. Halvorson, 921 S.W.2d 576 (Ark. 1996). “Ark. Code Ann. § 26-3-203 (a)(1) (Repl.1992).”
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