Section 401.5 – Qualification of modular home as improvement to real property — Requirements.
70D-2-401.5. Qualification of modular home as improvement to real property — Requirements. (1) Except as provided in this section, for purposes of this chapter, a modular home is considered to be personal property. (2) Once a modular home is constructed on real property and the modular home is taxed as real property, it is presumed […]
Section 401 – Qualification of manufactured home or mobile home as improvement to real property — Requirements — Removal from property.
70D-2-401. Qualification of manufactured home or mobile home as improvement to real property — Requirements — Removal from property. (1) Except as provided in this section, for purposes of this chapter, a manufactured home or mobile home is considered personal property. (2) For purposes of this chapter, if the requirements of this section are met, […]