(a) A purchaser of a manufactured home or mobile home shall report the purchase of each new or used manufactured home or mobile home to the county assessor of the appropriate county where the manufactured home or mobile home will be located.
(b) The report shall include:
(1) The name of the purchaser;
(2) The purchaser's address;
(3) The date on which the purchase was made; and
(4) Other information as may be deemed necessary by the county assessor.
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