§ 31-44-3.3. Future qualified sale of mobile- and manufactured-home community.
The qualified sale of a mobile- or manufactured-home community to a resident-owned organization is exempt from the real estate conveyance tax imposed under chapter 44-25.
History of Section.
P.L. 2012, ch. 364, § 2; P.L. 2012, ch. 391, § 2.