Property tax treatment of transportable factory-built housing units.
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(1) a transportable factory-built housing unit that is located in a transportable factory-built housing unit park:
(a) except as provided in Subsection (1)(b), is considered to be personal property; and
(b) notwithstanding Subsection (1)(a), is considered to be real property if the owner of the transportable factory-built housing unit owns the real property upon which the transportable factory-built housing unit is located; and
(2) a transportable factory-built housing unit that is not located in a transportable factory-built housing unit park:
(a) except as provided in Subsection (2)(b), is considered to be personal property; and
(b) notwithstanding Subsection (2)(a), is considered to be real property if the transportable factory-built housing unit is an improvement.