§ 59-2-1503. Property tax treatment of transportable factory-built housing units.

Latest version.

Regardless of whether a transportable factory-built housing unit is considered to be real property or personal property under Section 70D-2-401, for purposes of this chapter:

(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.

Amended by Chapter 72, 2009 General Session

                    
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