Section 25A. Persons maintaining manufactured housing communities for the rental of sites to be occupied by manufactured homes and vehicles, for the furnishing of facilities in connection therewith, and for the storage and care of manufactured homes brought to their premises or placed in their care by and with the consent of the owners thereof, shall have a lien upon such manufactured homes and the contents thereof for proper charges due them for such rental, facilities, storage and care, and any tax assessed by reason of such manufactured home having occupied a site in such manufactured housing community.