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Utah Code Title 59. Revenue and Taxation § 59-2-1502. Definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

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:

(a) mobile home; or

(b) manufactured home.

(4) “Transportable factory-built housing unit park” means any tract of land on which two or more unit spaces are:

(a) leased;

(b) rented; or

(c) offered for:

(i) lease; or

(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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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-1502. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-1502/

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