A person who owns at least 25 mobile or manufactured homes that are leased within a county for commercial purposes and have not been converted to real property pursuant to NRS 361.244 shall file:
1. A written statement required by NRS 361.265 that includes an inventory of such homes; and
2. With the county assessor of the county in which the homes are situated a report of any new or used mobile or manufactured homes brought into the county as required by NRS 361.562.
(Added to NRS by 2003, 2749)
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