NRS 361.2445
Conversion of mobile or manufactured home from real to personal property.
1.
A mobile or manufactured home which has been converted to real property pursuant to NRS 361.244 may not be removed from the real property to which it is affixed unless, at least 30 days before removing the mobile or manufactured home:(a)
The owner:(1)
Files with the Division an affidavit stating that the sole purpose for converting the mobile or manufactured home from real to personal property is to effect a transfer of the title to the mobile or manufactured home;(2)
Files with the Division the affidavit of consent to the removal of the mobile or manufactured home of each person who holds any legal interest in the real property to which the mobile or manufactured home is affixed; and(3)
Gives written notice to the county assessor of the county in which the real property is situated; and(b)
The county tax receiver certifies in writing that all taxes for the fiscal year on the mobile or manufactured home and the real property to which the mobile or manufactured home is affixed have been paid.2.
The county assessor shall not remove a mobile or manufactured home from the tax rolls until:(a)
The county assessor has received verification that there is no security interest in the mobile or manufactured home or the holders of security interests have agreed in writing to the conversion of the mobile or manufactured home to personal property; and(b)
An affidavit of conversion of the mobile or manufactured home from real to personal property has been recorded in the county recorder’s office of the county in which the real property to which the mobile or manufactured home was affixed is situated.3.
A mobile or manufactured home which is physically removed from real property pursuant to this section shall be deemed to be personal property immediately upon its removal.4.
The Department shall adopt:(a)
Such regulations as are necessary to carry out the provisions of this section; and(b)
A standard form for the affidavits required by this section.5.
Before the owner of a mobile or manufactured home that has been converted to personal property pursuant to this section may transfer ownership of the mobile or manufactured home, he or she must obtain a certificate of ownership from the Division.6.
For the purposes of this section, the removal of a mobile or manufactured home from real property includes the detachment of the mobile or manufactured home from its foundation, other than temporarily for the purpose of making repairs or improvements to the mobile or manufactured home or the foundation.7.
An owner who physically removes a mobile or manufactured home from real property in violation of this section is liable for all legal costs and fees, plus the actual expenses, incurred by a person who holds any interest in the real property to restore the real property to its former condition. Any judgment obtained pursuant to this section may be recorded as a lien upon the mobile or manufactured home so removed.8.
As used in this section:(a)
“Division” means the Housing Division of the Department of Business and Industry.(b)
“Owner” means any person who holds an interest in the mobile or manufactured home or the real property to which the mobile or manufactured home is affixed evidenced by a conveyance or other instrument which transfers that interest to him or her and is recorded in the office of the county recorder of the county in which the mobile or manufactured home and real property are situated, but does not include the owner or holder of a right-of-way, easement or subsurface property right appurtenant to the real property.
Source:
Section 361.2445 — Conversion of mobile or manufactured home from real to personal property., https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec2445.