Sec 42-19116. Exemption from seizure for dwellings on possessory rights that are taxed as personal property; definition

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A. Notwithstanding any provision of this article, a dwelling on possessory rights that is taxed as personal property is not subject to seizure or sale for delinquent taxes as personal property but is subject to procedures for delinquent taxes as real property pursuant to chapter 18, article 3 of this title.

B. For purposes of this section, "dwelling on possessory rights" means a permanent improvement to real property that is listed as class three property pursuant to section 42-12003, other than a mobile home as defined in section 42-19151, if the owner of the improvement is not the owner of the real property.

                    
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