59-2-1503. Property tax treatment of transportable factory-built housing units.
Regardless of whether a transportable factory-built housing unit is considered to be real property or personal property under Section, for purposes of this chapter:
(1) a transportable factory-built housing unit that is located in a transportable factory-built housing unit park: except as provided in Subsection, is considered to be personal property; and (1)(b) notwithstanding Subsection, 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 (1)(a)
(2) a transportable factory-built housing unit that is not located in a transportable factory-built housing unit park: except as provided in Subsection, is considered to be personal property; and (2)(b) notwithstanding Subsection, is considered to be real property if the transportable factory-built housing unit is an improvement. (2)(a)