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CITY OF LOUISVILLE <br />RESOLUTION N0. 20 <br />1976 <br />WHEREAS, mobile homes account for an increasing share <br />of the housing market; and <br />WHEREAS, mobile homes are taxed on the same basis as <br />motor vehicles although most mobile homes are now used as <br />permanent dwellings; and <br />WHEREAS, some mobile homes placed on permanent found- <br />ations are being taxed on an ad valorem basis while others <br />are subject to the specific ownership tax, thus creating <br />confusion and inequity in taxation of mobile homes; and <br />WHEREAS, in contrast to ad valorem taxes, the specific <br />ownership tax is a fixed statewide tax and is not re- <br />sponsive to local revenue needs; and <br />WHEREAS, a mobile home owner may be paying more or <br />less taxes than a comparably priced conventional home, de- <br />pending upon the mill levy; and <br />WHEREAS, Proposition 2 amends the constitution to re- <br />move the requirement that mobile homes be subject to the <br />specific ownership tax, and allows the legislature to tax <br />mobile homes in the same manner as conventional housing; <br />NOW, THEREFORE, BE IT RESOLVED, that the City Council <br />of Louisville, Colorado, supports and urges favorable adoption <br />of Proposition 2 on November 2. <br />~-~f; ) <br />MAYOR <br />ATTEST: <br />~; <br />,~yz~ <br />CITY CLERK <br />