No.

Mr. Ray Carper Property Tax Administrator 623 State Centennial Building 1313 Sherman Street Denver, Colorado 80203

Dear Mr. Carper:

You have requested an opinion as to whether the imposition of an ad valorem tax on mobile homes owned by, and lived in by, military personnel is precluded by the Soldiers' and Sailors' Civil Relief Act of 1940, specifically 50 U.S.C. App. section 574.

50 U.S.C. App. 574 does prohibit ad valorem taxes when the homes are not permanently attached to the land.

QUESTION PRESENTED AND CONCLUSION

Is the imposition of an ad valorem tax on mobile homes owned by and lived in by…