Opinion No. (1978)

REQUESTED BY: Dear Senator:

In your letter of December 20, 1977, you have referred to a recent change in the method of taxing mobile homes, and have inquired as to the constitutionality of such change. Your inquiry is based upon the fact that you now have a bill dealing with this matter which is being held in committee. We believe there has been no such change in the method oftaxing mobile homes, but only a change in the method used by the Tax Commissioner in determining actual value of such homes. So far as we can determine, it presents no constitutional problems.

The change was not the result…