I had a rented seasonal site in Central MN for quite a number of years. Our trailer always had a current license plate so it was not considered real property. I did have a small shed and a deck that had a screen enclosure. One year I got a bill from the local Assessor for property taxes on the shed and the deck. It was about $15.00. I paid it. Thought it probably cost them more than this amount to send out the Assessor, figure out who owned what property, come up with a value, send out a bill, collect the money and apply it to correct account. I guess they thought the same thing as they only did this for one year and I never heard from them again..
B.O.