Form 5312 – Fill Out and Use This PDF

Form 5312 PDF Details

The Missouri Department of Revenue Form 5312, known as the Affidavit of Affixation, serves a pivotal role in the classification and taxation of manufactured homes within the state. Essentially, this document is integral for homeowners seeking to affix their manufactured homes to a parcel of real estate, thereby transforming the home into a permanent fixture of the property and subjecting it to real estate taxation, as opposed to personal property tax. The form encompasses several key areas including detailed information about the manufactured home such as the manufacturer's name, serial number, model year, and dimensions along with a comprehensive legal description of the real estate involved. Owners must indicate their current possession of the property—whether through ownership or a lease agreement extending for a minimum of twenty years post-execution of this affidavit. Furthermore, the affidavit requires the surrender of the manufactured home's original title documents or the manufacturer’s certificate of origin, as applicable, marking the transition of the home's status. The affidavit also delineates protocols for those unable to locate their original ownership documents, suggesting a process for applying for a confirmation of conversion with the director of revenue. Additionally, it involves declarations relating to any existing security interests or liens on the manufactured home, ensuring that these are either in the process of being satisfied or have already been resolved. The submission of this affidavit to the Missouri Department of Revenue, thus, represents a significant step towards integrating the manufactured home with the land it occupies, subjecting it to the same legal and tax obligations as site-built housing and affirming its status as a permanent fixture of the real estate.