* § 344-b. Conversion procedure.
(a)A manufactured home shall be\ndeemed to be real property and shall be governed by the laws applicable\nthereto when the following conditions are satisfied:\n (i) The manufactured home shall be affixed to a permanent foundation;\n (ii) The ownership interests in the manufactured home and the real\nproperty to which the manufactured home is or shall be affixed shall be\nidentical, provided, however, that the owner of the manufactured home,\nif not the owner of the real property, is in possession of the real\nproperty under the terms of a lease in recordable form, and the owner\nhas the written consent of the lessor of the real property; and\n (iii) Each person having an ownership interest in such home shall\nexecute and record with the recording offi
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* § 344-b. Conversion procedure. (a) A manufactured home shall be\ndeemed to be real property and shall be governed by the laws applicable\nthereto when the following conditions are satisfied:\n (i) The manufactured home shall be affixed to a permanent foundation;\n (ii) The ownership interests in the manufactured home and the real\nproperty to which the manufactured home is or shall be affixed shall be\nidentical, provided, however, that the owner of the manufactured home,\nif not the owner of the real property, is in possession of the real\nproperty under the terms of a lease in recordable form, and the owner\nhas the written consent of the lessor of the real property; and\n (iii) Each person having an ownership interest in such home shall\nexecute and record with the recording officer of the county or counties\nin which the real property is located an affidavit of affixation as\nprovided in section three hundred forty-four-c of this article, and\nsatisfy the other applicable requirements of this article.\n (b) Upon receipt of the recorded original affidavit of affixation\npursuant to section three hundred forty-four-e of this article, any\nperson designated therein for filing with the commissioner of motor\nvehicles shall file the recorded original affidavit of affixation with\nthe commissioner.\n (i) In the case where the home is covered by a manufacturer's\ncertificate of origin, the recorded original affidavit of affixation and\nthe original manufacturer's certificate of origin shall be filed with\nthe commissioner pursuant to section twenty-one hundred seventeen-a of\nthe vehicle and traffic law.\n (ii) In the case the home is covered by a certificate of title, the\nrecorded original affidavit of affixation and the original certificate\nof title shall be filed with the commissioner in accordance with section\ntwenty-one hundred seventeen-b of the vehicle and traffic law.\n (iii) In the case the home is not covered by a manufacturer's\ncertificate of origin or a certificate of title, or where a manufactured\nhome that is covered by a manufacturer's certificate of origin or\ncertificate of title but which the owner or owners, after diligent\nsearch and inquiry, are unable to produce, the recorded original\naffidavit of affixation shall be filed with the commissioner in\naccordance with section twenty-one hundred seventeen-c of the vehicle\nand traffic law.\n * NB Effective December 12, 2026\n