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.