Assuming that the tax collector performed the procedures correctly, are there other situations that require a special approach?
A. Yes. Manufactured housing may be situated not only on land owned by the owner of the housing but, also, on land owned by someone else. Even though it has been affixed to land once, the structure can be picked up and moved to another location. There are special rules relating to the taxation of these structures at RSA 72:7-a. If the housing is brought to the site after April 1 and before January 1, it is assessed a pro rata tax, unlike other structures which are not assessed until the following April 1. Once the housing is assessed, the time for the perfection of the tax lien is extended to one and one-half years from the date of assessment, which may be beyond October 1 of the following year. If the structure is offered for sale by the park owner at a manufactured housing park, the structure may be taxable to the park owner even if it is not hooked up to utilities. See Green Meadows Mobile Homes, Inc. v. Concord, 156 N.H. 394 (2007). If the structure is moved, it must be registered
