Gates v. Howell

By this appeal the State urges us to declare that a “house is not a home;” or more specifically, to determine that a mobile home 24 feet wide and 60 feet long, containing approximately 1,400 square feet, with 3 bedrooms, a kitchen, living room, dining room, 1% baths, fully air-conditioned, and carpeted, is properly defined as “a motor vehicle” under the provisions of section 77-1238, R. R. S. 1943, and as such may be assessed and taxed as a motor vehicle under the provisions of sections 77-1239 to 77-1242.02, R. R. S. 1943, as amended.

Plaintiffs, who are owners of a 1972 Marlette mobile home…