The act authorizes the owner of a trailer to register the trailer for as long as the owner owns the trailer. The trailer must be class B or class D personal property. To register the trailer, the owner must pay:
2 years of annual specific ownership tax; and
$55.82 to cover fees.
Upon the transfer of ownership of the trailer, the owner is required to notify the department of revenue of the transfer.
(Note: This summary applies to this bill as enacted.)

Statutes affected:
Signed Act (06/03/2025): 42-1-211