A boat is taxed at the same tax rate applicable for the area in which it is moored. Owner states that this boat is sold free and clear of any liens, bills or encumbrances of any nature except as stated below.Generally where things are clearly spelled out in the Contract, the Contract terms will win out if there is a dispute. Bidder must be a certified aluminum boat and dual axle trailer manufacturer or dealer and provide a copy of the certification. How do I fill this out?