Ad valorem tax; provide for attachment of manufactured or mobile home property when access is blocked.

SB 2841 proposes that blocking access to a manufactured or mobile home to prevent tax notices or occupancy checks would be considered strong evidence of tax evasion. This would allow county tax collectors to immediately seize the property without a court order. The bill directly affects homeowners who attempt to avoid property taxes by obstructing access to their homes. It also references existing rules for classifying these homes as real property (for tax purposes) if permanently anchored, but does not change those rules. The bill died in committee in February 2025 and was never enacted.