No house trailer, as defined in 36 M.R.S.A. § 1481,
shall be moved over the highways of this state through use of dealer
plates or transporter plates unless the operator of the vehicle hauling
such trailer has in his possession a written certificate from the
Tax Collector of the municipality from which the trailer is being
moved, identifying the trailer and stating that all property taxes
applicable to the trailer, including the current tax year, have been
paid, or that the trailer is exempt from such taxes. The tax year
shall be the period from April 1 through March 31.