(A) Except as provided in subsection (B), the form of the notice required by § 12-49-1190 must be substantially as follows:

"DELINQUENT TAXES

NOTICE TO LIENHOLDER

Notice is given to ________________ as the holder of a certain lien on the mobile or manufactured home below described, that there are now due and unpaid taxes for the year(s) _________________ in the amount of $___________ with accrued costs of $ ___________ for which a tax execution has been issued and levy made upon the described home owned by __________________________. The home will be sold unless the taxes are paid within forty-five days from delivery of this notice as provided by law.

Description of Mobile or Manufactured Home Levied Upon

___________________________________________________

Make or Model of Mobile or Manufactured Home

___________________________________________________

Year of Home and Full Serial Number

___________________________________________________

Owner’s Name and Address

___________________________________________________

Tax Collector

___________________________________________________

Address

___________________________________________________

Date _____________________."

(B) For liens created before January 1, 1995, the form of the notice required by § 12-49-1190 must be substantially as follows:

"DELINQUENT TAXES

NOTICE TO LIENHOLDER

Notice is given to ________________ as the holder of a certain lien on the mobile or manufactured home below described, that there are now due and unpaid taxes for the year(s) ________________ in the amount of $___________ with accrued costs of $ ___________ for which a tax execution has been issued and levy made upon the described home owned by __________________________. The home will be sold unless the taxes are paid within forty-five days from delivery of this notice as provided by law.

Description of Collateral

___________________________________________________

VIN Number

___________________________________________________

Owner’s Name and Address

___________________________________________________

Tax Collector

___________________________________________________

Address

___________________________________________________

Date _____________________."