(a)(1) A mobile home or manufactured home of any width or description permanently affixed to a foundation on property which is owned by the owner of the mobile home or manufactured home shall be deemed real property for the purposes of the creation of special improvement districts and collection of assessments relative thereto.
(2)Mobile homes and manufactured homes located on leased property where the mobile home or manufactured home owner does not own any direct or indirect interest in the leased property shall be deemed personal property and shall not be considered real property for the purposes of the creation of special improvement districts and collection of assessments relative thereto.
(b)(1) Mobile homes and manufactured homes which are deemed personal property may not be asses
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(a) (1) A mobile home or manufactured home of any width or description permanently affixed to a foundation on property which is owned by the owner of the mobile home or manufactured home shall be deemed real property for the purposes of the creation of special improvement districts and collection of assessments relative thereto. (2) Mobile homes and manufactured homes located on leased property where the mobile home or manufactured home owner does not own any direct or indirect interest in the leased property shall be deemed personal property and shall not be considered real property for the purposes of the creation of special improvement districts and collection of assessments relative thereto. (b) (1) Mobile homes and manufactured homes which are deemed personal property may not be assessed by special improvement districts, and the location of such mobile homes or manufactured homes shall not be cause for increasing the assessment on underlying property. (2) No lien may be affixed to the mobile home or manufactured home to secure collection of any assessment. (c) As used in this section, the term "permanently affixed to a foundation" shall mean permanently attached or affixed by bolting, welding, or mortaring to a structural foundation placed on or in the ground by means other than: (1) Resting on concrete blocks or other devices used merely for leveling the floors of such structures; or (2) Attachment of underpinnings, underskirts, or other tie-downs customarily employed primarily for cosmetic or weather resistance purposes; or (3) A combination of methods described in subdivisions (1) and (2) of this subsection. (d) This section shall apply to: (1) All property located or to be located within improvement districts formed or with respect to which the initial assessment of benefits is made after April 7, 1993; (2) All property annexed after April 7, 1993, to improvement districts which have been formed prior to April 7, 1993; and (3) Any property presently located within any improvement district which has been formed and in which the initial assessment of benefits has been made prior to April 7, 1993. (e) This section shall not apply to fire protection districts created pursuant to 14-284-201 et seq.