Utah Code Title 59. Revenue and Taxation § 59-2-1503. Property tax treatment of transportable factory-built housing units

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

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:

(a) except as provided in Subsection (1)(b), is considered to be personal property; and

(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:

(a) except as provided in Subsection (2)(b), is considered to be personal property; and

(b) notwithstanding Subsection (2)(a), is considered to be real property if the transportable factory-built housing unit is an improvement.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-1503. Property tax treatment of transportable factory-built housing units - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-1503/

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