Section 35.01.03.304 - MANUFACTURED HOME DESIGNATED AS REAL PROPERTYSections 63-304, 63-305, Idaho Code
01.Statement of Intent to Declare (SID).a. For new manufactured homes, the assessor will verify that sales or use tax has been collected or will collect such tax. Any sales or use tax collected by the assessor is remitted to the Tax Commission.b. The assessor will forward a copy of the SID form and the title or Manufacturer's Statement of Origin (MSO) to the Idaho Transportation Department. The Idaho Transportation Department will cancel the title.02.Reversal of Declaration of Manufactured Home as Real Property. The assessor will transmit to the Idaho Transportation Department a copy of the completed Reversal of Declaration of Manufactured Home as Real Property form, title report with appropriate signatures of consent, and the application for title to the manufactured home.03.Definition of Permanently Affixed. In the year any manufactured home is to be declared to be real property, permanently affixed means complying with the Idaho Manufactured Home Installation Standard as adopted by IDAPA 07.03.12, "Rules Governing Manufactured Home Installations," Section 004.04.Status of Manufactured Housing Previously Declared Real. All manufactured housing upon which a "non-revocable option to declare the mobile home as real property" or SID was correctly completed and properly recorded and filed is treated as real property until such time as a reversal (as provided for in Section 63-305, Idaho Code, and this rule) is correctly completed and properly recorded and filed. This status as real property is based on all criteria existing when said manufactured housing was originally declared real property. This property must be treated as real property and considered "permanently affixed" without any need to be retrofitted to comply with subsequent changes to the requirements for "permanently affixed," including changes to the Idaho Manufactured Home Installation Standard as adopted by IDAPA 07.03.12, "Rules Governing Manufactured Home Installations," Section 004, that occur after the manufactured home was originally declared real property.Idaho Admin. Code r. 35.01.03.304