Kansas Statutes 79-340. Mobile and manufactured homes as personal property; exception
Terms Used In Kansas Statutes 79-340
- Manufactured home: means a structure which:
(1) Is transportable in one or more sections which, in the traveling mode, is 8 body feet or more in width or 40 body feet or more in length, or, when erected on site, is 320 or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling, with or without permanent foundation, when connected to the required utilities, and includes the plumbing, heating, air conditioning and electrical systems contained therein; and
(2) is subject to the federal manufactured home construction and safety standards established pursuant to 42 U. See Kansas Statutes 77-201
- Mobile home: means a structure which:
(1) Is transportable in one or more sections which, in the traveling mode, is 8 body feet or more in width and 36 body feet or more in length and is built on a permanent chassis and designed to be used as a dwelling, with or without a permanent foundation, when connected to the required utilities, and includes the plumbing, heating, air conditioning and electrical systems contained therein; and
(2) is not subject to the federal manufactured home construction and safety standards established pursuant to 42 U. See Kansas Statutes 77-201
- Person: means any individual, firm, partnership, joint adventure, association or corporation. See Kansas Statutes 79-305a
- Property: includes personal and real property. See Kansas Statutes 77-201
- real property: include lands, tenements and hereditaments, and all rights to them and interest in them, equitable as well as legal. See Kansas Statutes 77-201
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Residence: means the place which is adopted by a person as the person's place of habitation and to which, whenever the person is absent, the person has the intention of returning. See Kansas Statutes 77-201
Except as otherwise provided in this section, a mobile home or manufactured home, for purposes of taxation, shall be considered to be personal property, unless title to the mobile home or manufactured home is vested in the same person or the spouse of such person who holds title to the real property upon which such mobile home or manufactured home is located and such mobile home or manufactured home has a permanent foundation, such foundation being of a type not removable intact from such real property. Any mobile home or manufactured home used as a dwelling or residence shall be appraised for ad valorem tax purposes in the same manner as real property. For the purposes of this section and Kan. Stat. Ann. §§ 79-335, 79-336 and 79-337, and amendments thereto, the terms “mobile home” and “manufactured home” shall have the meanings respectively ascribed to such terms by Kan. Stat. Ann. § 58-4202.