Section 203.1. Limitation Upon Taxation.--A mobilehome or house trailer upon which a real property tax is levied as provided by law shall not be subject to any tax not levied on other real property in the political subdivision, except that such property shall be deemed tangible personal property with respect to the act of March 6, 1956 (P.L.1228), known as the "Selective Sales and Use Tax Act."
(203.1 added Sept. 23, 1961, P.L.1601, No.677)