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:
Terms Used In Utah Code 59-2-1503- Improvement: includes :
| (i) | an accessory to an item described in Subsection (18)(a) if the accessory is:| (A) | essential to the operation of the item described in Subsection (18)(a); and |
| (B) | installed solely to serve the operation of the item described in Subsection (18)(a); and |
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| (ii) | an item described in Subsection (18)(a) that is temporarily detached from the land for repairs and remains located on the land. See Utah Code 59-2-102- Personal property: All property that is not real property.
- Personal property: includes :
| (a) | every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement; |
| (b) | any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement; |
| (e) | outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: includes :
| (a) | the possession of, claim to, ownership of, or right to the possession of land; |
| (b) | all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and |
| (c) | improvements. See Utah Code 59-2-102- Transportable factory-built housing unit: means a:
| (b) | manufactured home. See Utah Code 59-2-1502- Transportable factory-built housing unit park: means any tract of land on which two or more unit spaces are:
| (c) | offered for:| (ii) | rent. See Utah Code 59-2-1502 |
| (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 |
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| (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. |
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Amended by Chapter 72, 2009 General Session
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