Taxation of manufactured homes
"The State of Missouri and the rest of the nation have experienced an economic downturn which virtually culminated in a collapse of the conventional housing industry du ring 1979 and 1980. At the local level, the shock was felt in the form of diminishing returns of tax revenue and an ever widening housing shortage. Numerous studies have recommended ways to overcome the price barrier for young people and for other age groups unable to raise the money necessary to buy a home. One of those alternatives in the under $60,000 range of home prices in today's market is the manufactured home. However, many obstacles still have to be overcome to make this futuristic home readily acceptable at the local level. One of them is the inequality in assessing and taxing manufactured homes, not only in Missouri, but also in most of the other states. This study probes the assessment and taxation question. Perhaps, it may serve as a working document for legislators and officials of other political subdivisions concerning manufactured homes, assessment, and taxation. During 1980, researchers conducted mail surveys and spot visits to various counties. They contacted nearly 200 state legislators and 114 county assessors. Forty-eight percent of the legislators and 87 percent of the county assessors responded. The results of the survey are presented later. Based on those results, this study offers suggestions advanced in the hope they may lead to further discussions and, perhaps more importantly, to further consideration of a more equitable and workable policy toward manufactured home assessment and taxation. "--Preface
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Provided for historical documentation only. Check Missouri Extension and Agricultural Experiment Station websites for current information.