Manufactured homes in addition to such taxes as provided in the “Use Tax Act” shall be subject to the following local services tax, and to no ad valorem tax. Except as provided in Section 36–2‑7, the owner of each inhabited manufactured home shall pay to the County Treasurer of the County in which such mobile home is located an annual tax to be computed at the rate shown in the table below:
Tax Year Following Model Year of Manufactured Home -> Tax Per Square Foot
Model year and 1st and 2nd year following -> $.15.0
3rd, 4th and 5th years following model year -> $.13.5
6th, 7th and 8th years following model year -> $.12.0
9th, 10th and 11th years following model year -> $.10.5
12th, 13th and 14th years following model year -> $.09.0
15th year following model year and subsequent years -> $.07.5
For purposes of this Article, the square footage shall be based upon the outside dimensions of the mobile home excluding the length of the tongue and hitch. The owner of a mobile home on January 1st of any year shall be liable for the tax of that year.