54:4-1.5. Manufactured homes subject to taxation as real property
121 words·~1 min read·
/nj/title-54/chapter-4/54-4-1-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
a. Except as otherwise provided for in subsection b. of this section and in P.L.1982, c. 220 (C. 54:4-23a), a manufactured home shall be subject to taxation as real property under chapter 4 of Title 54 of the Revised Statutes when that home:
(1)Is affixed to the land on which it is sited by a permanent foundation; or
(2)Is affixed to that land by a nonpermanent foundation and connected to utility systems in such manner as to render the home habitable as a dwelling unit on a permanent basis.
b. A manufactured home which is installed in a mobile home park shall not be subject to taxation as real property.
L.1983, c. 400, s. 4, eff. Dec. 22, 1983.