(1) The fees for registering manufactured homes or towed recreational vehicles shall be four dollars ($4.00). In addition to the registration fee, and as a prerequisite to registering there shall be an assessment levied on each manufactured home for ad valorem tax as provided in chapter 3, title 63, Idaho Code. An applicant for a manufactured home registration shall be required to exhibit the general property tax receipt for the year of registration before a license may be issued. An applicant for a towed recreational vehicle registration shall be required to obtain the recreational vehicle annual license as required in section 49-445, Idaho Code, in conjunction with the registration required in this section. It shall be unlawful for any manufactured home or towed recreational vehicle to be moved on any highway without first being registered. The registration fees collected as specified in this section shall be paid to the assessor of the county where the registration was purchased. Fifty percent (50%) of the registration fees shall be placed in the county current expense fund and the balance of the fees shall be deposited in the highway distribution account.