Mo. Code Regs. Ann. tit. 12, § 10-23.475
Fees and Required Documentation for Designating Manufactured Homes as Real or Personal Property
Effective Jul 30, 2011section 700.111, RSMo Supp. 2010.* Emergency rule filed Feb. 1, 2011, effective March 1, 2011, expired Aug. 27, 2011. Original rule filed Feb. 1, 2011, effective July 30, 2011Director of Revenue
PURPOSE: This rule establishes the fees and requirements for filing documentation with the Department of Revenue for purposes of designating manufactured homes as real estate or personal property under section 700.111, RSMo.
- (1) An Affidavit of Affixation must be recorded with the recorder of deeds in accordance with section 442.015, RSMo, and filed with the director of revenue in accordance with section 700.111, RSMo, when a manufactured home is to be deemed as real estate.
- (2) An Affidavit of Severance must be recorded with the recorder of deeds in accordance with section 442.015, RSMo, and filed with the director of revenue in accordance with section 700.111, RSMo, when a certificate of title application is completed on a manufactured home that was previously deemed as real estate through the filing of a properly executed Affidavit of Affixation with the director of revenue.
- (3) When submitting a recorded Affidavit of Affixation to the director of revenue under section 700.111, RSMo, the affidavit shall be accompanied by either an Application for Surrender of Title or a Manufacturer’s Certificate of Origin, or an Application for Confirmation of Conversion when no such certificate of title or manufacturer’s certificate of origin can be located.
- (4) The department will make available suggested forms containing the standard requirements for the Affidavit of Affixation, Affidavit of Severance, Application for Confirmation of Conversion, and Application for Surrender of Title or Manufacturer’s Certificate of Origin. The department’s suggested forms, or forms that substantially comply with their requirements, shall be used for filing with the recorder of deeds and director of revenue. All available forms may be obtained by mail by requesting a form in writing from the Missouri Department of Revenue, Motor Vehicle Bureau, Truman State Office Building, Room 370, 301 West High Street, PO Box 100, Jefferson City, MO 65105-0100 or from the department’s website.
- (5) The fee for filing an Affidavit of Affixation or Affidavit of Severance with the Department of Revenue for the purposes of complying with section 700.111, RSMo, shall be the same amount as the fee collected for an original title in accordance with section 301.190, RSMo. In addition to such filing fee, the director shall collect a processing fee in accordance with subparagraph (2) of subsection 1 of section 136.055, RSMo.
AUTHORITY: section 700.111, RSMo Supp. 2010.* Emergency rule filed Feb. 1, 2011, effective March 1, 2011, expired Aug. 27, 2011. Original rule filed Feb. 1, 2011, effective July 30, 2011.
*Original authority: 700.111, RSMo 1991, amended 2010.