Private Acts of 1972 Chapter 269

SECTION 1. For the purpose of this Act, the term "mobile structure" means any mobile home or any structure, which is constructed as a trailer or semi-trailer and designed either to be towed along the highways or to be parked off the highways and used temporarily or permanently, as a residence, apartment, office, storehouse, warehouse or any other commercial purpose; but shall not include self propelled vehicles, sleeping and camping facilities attached to or designed to be attached to or drawn by a pick-up truck or an automobile and which contains less than three hundred (300) square feet of enclosed space.

SECTION 2. All mobile structures permanently attached to land in Montgomery County by virtue of being on a foundation, or being underpinned, or connected with any utility service such as electricity, natural gas, water or telephone shall be subject to assessment and taxation as improvements to real property according to the provisions of Tennessee Code Annotated, Section 67-605.

SECTION 3. This Act shall have no effect unless it is approved by a two-thirds (2/3) vote of the Quarterly County Court of Montgomery County. Its approval or nonapproval shall be proclaimed by the presiding officer of the Quarterly Court and certified by him to the Secretary of State.

SECTION 4. For the purpose of approving or rejecting the provisions of this Act, it shall be effective upon becoming a law, the public welfare requiring it. For all purposes, it shall become effective upon being approved as provided in Section 3.

Passed: March 9, 1972.