§ 44-27. Mobile home personal property tax option adopted.

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(a)

The City of Danbury adopts the mobile home personal property tax option established by the C.G.S. § 12-63a. Pursuant to said act, the City of Danbury elects to assess mobile manufactured homes located within its boundaries as personal property.

(b)

Notwithstanding the foregoing, mobile homes shall be assessed as real property commencing with the first assessment date following the first sale of such mobile home occurring after October 1, 1986. As used herein, the term "first sale" shall have the meaning contained in C.G.S. § 12-63a(d)(2).

(Code 1961, § 18-19; Ord. No. 348, 6-24-1987)

                    
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