1. Each purchaser or repossessor of a mobile or manufactured home and each person who brings a mobile or manufactured home into the State shall report that mobile or manufactured home to the county assessor within 30 days after the date of its purchase, repossession or entry into the State.
2. If the county assessor determines that the mobile or manufactured home is:
(a) Migratory property, he or she shall assess it pursuant to NRS 361.505.
(b) Nonmigratory property, he or she shall assess it pursuant to NRS 361.260.
(Added to NRS by 1965, 530; A 1969, 1165; 1971, 176; 1973, 232; 1975, 332, 1087; 1977, 1001, 1378; 1981, 804; 1983, 499; 1989, 171; 1991, 2098; 1997, 1579)