Utah Statutes
§ 59-2-1503 — Property tax treatment of transportable factory-built housing units.
Utah·Title 59 Revenue and Taxation·Ch. 59-2 Property Tax Act·Part 59-2-15 Transportable Factory-Built Housing Unit Act
Regardless of whether a transportable factory-built housing unit is considered to be real property or personal property under Section 70D-2-401, for purposes of this chapter:
(1)a transportable factory-built housing unit that is located in a transportable factory-built housing unit park:
(1)(a) except as provided in Subsection (1)(b), is considered to be personal property; and
(1)(b) notwithstanding Subsection (1)(a), 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
(2)a transportable factory-built housing unit that is not located in a transportable factory-built housing unit park:
(2)(a) except as provided in Subsection (2)(b), is considered to b
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Legislative History
Amended by Chapter 72, 2009 General Session
Nearby Sections
15
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Definitions.