15-24-212. Cancellation of delinquent property taxes on mobile home or housetrailer. (1) The board of county commissioners may order the cancellation of delinquent property taxes on a mobile home or housetrailer if the mobile home or housetrailer is to be moved for the purposes of destruction or recycling.
(2) An order made under subsection (1) must be included in the board's minutes. The order must include:
(a) the name and address of the delinquent taxpayer;
(b) the physical address or location of the mobile home or housetrailer;
(c) the amount of the delinquent taxes, plus interest, penalties, and costs, if any;
(d) the date the taxes became delinquent; and
(e) the taxpayer identification number.
(3) One copy of the order must be recorded with the county clerk and recorder as a public record, and one copy of the order must be filed with the county treasurer as a permanent record of the treasurer's office.