(1) No later than January 15 of each year, the owner, lessee, or manager of land, upon which is parked or located a mobile home, shall report the following for each mobile home that is located on such land:

(a) The year, make, model, and size of each mobile home;

(b) The name and post office address of the owner or occupant of the mobile home; and

(c) The date the mobile home was first parked or located on such land.

(2)(a) The report required by this section shall be submitted to the county assessor in the county where such land is located.

(b) Such county assessor shall provide the forms necessary to complete the report.

(3) Failure to make any report required by this section shall result in cancellation of the permit issued pursuant to section 77-3707.