Except as provided in this section, for purposes of this chapter, a manufactured home or mobile home is considered personal property.
Terms Used In Utah Code 70D-2-401
Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Deed: The legal instrument used to transfer title in real property from one person to another.
Department: means the Department of Financial Institutions. See Utah Code 70D-1-102
Manufactured home: means a transportable factory built housing unit that:
(a)
is constructed:
(i)
on or after June 15, 1976, according to the National Manufactured Housing Construction and Safety Standards Act of 1974; and
(ii)
in one or more sections, which:
(A)
in the traveling mode, is eight body feet or more in width or 40 body feet or more in length; or
(B)
when erected on site, is 400 or more square feet;
(b)
is built on a permanent chassis;
(c)
is designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities; and
(d)
includes the plumbing, heating, air-conditioning, and electrical systems. See Utah Code 70D-2-102
Mobile home: means a transportable factory built housing unit built before June 15, 1976, in accordance with a state mobile home code that existed before the National Manufactured Housing Construction and Safety Standards Act of 1974. See Utah Code 70D-2-102
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
Mortgage: means a mortgage or deed of trust affecting real property located in this state. See Utah Code 70D-1-102
Permanently affixed: means anchored to, and supported by, a permanent foundation or installed in accordance with the manufactured housing installation standard code referred to in Section 15A-1-202. See Utah Code 70D-2-102
United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
(2)
For purposes of this chapter, if the requirements of this section are met, a manufactured home or mobile home is:
(a)
considered to be an improvement to real property; and
(b)
considered as real property.
(3)
A manufactured home or mobile home is considered to be an improvement to real property if:
(a)
the manufactured home or mobile home is permanently affixed to real property;
(b)
the person seeking to have the manufactured home or mobile home considered to be an improvement to real property:
(i)
owns the manufactured home or mobile home;
(ii)
(A)
owns the real property to which the manufactured home or mobile home is permanently affixed; or
(B)
leases the real property to which the manufactured home or mobile home is permanently affixed and the real property is financed in accordance with Subsection (4); and
(iii)
meets the requirements of:
(A)
Subsections (5) and (6); or
(B)
Subsection (8); and
(c)
(i)
in accordance with Subsection (7), the following are recorded by the county recorder:
(A)
the affidavit of affixture described in Subsection (7); and
(B)
the receipt of surrender of ownership documents described in Subsection (7); or
(ii)
the affidavit of affixture described in Subsection (8) is recorded by the county recorder in accordance with Subsection (8).
(4)
For purposes of Subsection (3)(b)(ii)(B), a manufactured home or mobile home shall be financed in accordance with the guidelines established by:
(a)
the Federal Home Loan MortgageCorporation;
(b)
the Federal National Mortgage Association;
(c)
the United StatesDepartment of Agriculture; or
(d)
another entity that requires as part of the entity’s financing program restrictions:
(i)
on:
(A)
ownership; and
(B)
actions affecting title and possession; and
(ii)
if the restrictions described in Subsection (4)(d)(i) are similar to restrictions imposed by one or more of the entities described in Subsections (4)(a) through (c).
(5)
(a)
An owner of a manufactured home or mobile home seeking to have the manufactured home or mobile home considered to be an improvement to real property and considered real property shall complete an affidavit of affixture.
(b)
An affidavit of affixture described in Subsection (5)(a) shall contain:
(i)
the vehicle identification numbers of the manufactured home or mobile home;
(ii)
the legal description of the real property to which the manufactured home or mobile home is permanently affixed;
(iii)
a statement certified by the assessor of the county in which the manufactured home or mobile home is located that the owner of the manufactured home or mobile home:
(A)
is not required to pay personal property tax in this state on the manufactured home or mobile home; or
(B)
if the manufactured home or mobile home is subject to personal property tax in this state, has paid all current and prior year personal property taxes assessed on the manufactured home or mobile home;
(iv)
a description of any security interests in the manufactured home or mobile home; and
(v)
a receipt of surrender of ownership documents issued by the Motor Vehicle Division of the State Tax Commission in accordance with Subsection (6).
(6)
(a)
The Motor Vehicle Division of the State Tax Commission shall issue a receipt of surrender of ownership documents under Subsection (5)(b)(v) if an owner described in Subsection (5) surrenders to the Motor Vehicle Division the:
(i)
manufacturer’s original certificate of origin; or
(ii)
title to the manufactured home or mobile home.
(b)
After issuing the receipt of surrender of ownership documents in Subsection (6)(a), the Motor Vehicle Division shall maintain a permanent record of:
(i)
the receipt of surrender of ownership documents; and
(ii)
the certificate or title described in Subsection (6)(a)(ii).
(7)
(a)
An owner shall present to the county recorder:
(i)
the affidavit of affixture described in Subsection (5); and
(ii)
the receipt of surrender of ownership documents described in Subsection (6).
(b)
A county recorder who receives the documents described in Subsection (7)(a) shall record the documents.
(c)
An owner of property described in Subsection (5) shall provide a copy of the recorded affidavit of affixture to:
(i)
the Motor Vehicle Division of the State Tax Commission; and
(ii)
the assessor of the county in which the manufactured home or mobile home is located.
(8)
(a)
If an owner cannot comply with Subsections (5), (6), and (7) because the certificate of title for the manufactured home or mobile home is lost or destroyed and a duplicate title cannot be obtained, the owner of the manufactured home or mobile home seeking to have the manufactured home or mobile home considered to be an improvement to real property and considered real property shall complete an affidavit of affixture meeting the requirements of Subsection (8)(b).
(b)
An affidavit of affixture described in Subsection (8)(a) shall contain the following from the owner:
(i)
the vehicle identification number of the manufactured home or mobile home;
(ii)
the legal description of the real property to which the manufactured home or mobile home is permanently affixed;
(iii)
a statement that the manufactured home or mobile home is permanently affixed to the real property;
(iv)
a statement that the manufactured home or mobile home is not registered with nor being assessed a fee in lieu of taxes by the Motor Vehicle Division of the State Tax Commission;
(v)
a statement that the manufactured home or mobile home is being taxed as an improvement to real estate by the county assessor as permitted under Section 59-2-1503;
(vi)
a statement that the certificate of title described in Subsection (6)(a)(ii) has been lost or destroyed and the owner is unable to secure a duplicate title; and
(vii)
a statement that the manufacturer’s identification number or numbers are included in the deed or loan document recorded with the county recorder.
(c)
The affidavit of affixture described in Subsection (8)(b) may be substantially in the following form:
