Article - Local Government
(a) In this section, “mobile home” means a form of housing that:
(1) is commonly known as a trailer, house trailer, or manufactured home;
(2) is or can be used for residential purposes; and
(3) (i) is permanently attached to land; or
(ii) is connected to water, gas, electric, or sewage facilities.
(b) By ordinance, Washington County may impose a tax on the use of a mobile home located in the county.
(c) The tax authorized under this section does not apply to a mobile home that is held for sale on a sales lot.
(d) The tax authorized under this section shall be applied on the assessed value of the mobile home.
(e) (1) An owner of property on which a mobile home subject to the tax under this section is located shall pay the tax to the county office that the County Commissioners of Washington County designate by ordinance.
(2) (i) If the occupant of a mobile home subject to the tax under this section rents from the property owner the mobile home or the property on which the mobile home is located, the property owner may collect the tax from the occupant of the mobile home.
(ii) The property owner may collect the tax from the occupant under subparagraph (i) of this paragraph as a part of the rental fees.
(iii) If the property owner chooses to collect the tax from the occupant of the mobile home under paragraph (1) of this subsection and the occupant fails to pay the tax, the property owner may exercise any right available to the property owner for nonpayment of rental fees.
(f) If the county imposes the tax authorized under this section, the State Department of Assessments and Taxation shall assess the value of mobile homes in Washington County subject to the tax.
(g) A tax imposed under this section constitutes a lien on the mobile home and may be collected in the same manner as property taxes may be collected.
(h) If the county imposes the tax authorized under this section, the county, by ordinance, may provide for:
(1) collection of the tax as of the date of finality for the real property taxes of the property owner;
(2) maintenance of records relating to the tax and its collection;
(3) other requirements relating to the administration of the tax; and
(4) penalties for failure to comply with the requirements relating to the tax.