Extensions during state of emergency.
Unlawful issuance of tax receipt—Penalty.
Refund, collection of erroneous amounts—Penalty for false statement.
Term "house trailer" construed.
TAXATION OF TRAVEL TRAILERS AND CAMPERS
Valuation of travel trailers and campers.
Appeal of valuation.
Notice of amount of tax payable—Contents.
Remittance of tax to state—Distribution to cities, towns, counties, and schools.
Ad valorem taxes prohibited as to mobile homes, travel trailers or campers—Loss of identity, subject to property tax.
Taxed and licensed travel trailers or campers entitled to use of streets and highways.
Effective dates—Operative dates—Expiration dates—1971 ex.s. c 299 §§ 35-76.