Utah Statutes
§ 59-2-1502 — Definitions.
Utah·Title 59 Revenue and Taxation·Ch. 59-2 Property Tax Act·Part 59-2-15 Transportable Factory-Built Housing Unit Act
As used in this part:
(1)"Manufactured home" is as defined in Section 41-1a-102.
(2)"Mobile home" is as defined in Section 41-1a-102.
(3)"Transportable factory-built housing unit" means a:
(3)(a) mobile home; or
(3)(b) manufactured home.
(4)"Transportable factory-built housing unit park" means any tract of land on which two or more unit spaces are:
(4)(a) leased;
(4)(b) rented; or
(4)(c) offered for:
(4)(c)(i) lease; or
(4)(c)(ii) rent.
(5)"Unit space" means a specific area of land within a transportable factory-built housing unit park that is designed to accommodate one transportable factory-built housing unit for residential purposes.
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Legislative History
Enacted by Chapter 243, 2004 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.