US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 3
                   ASSESSMENT OF REAL AND PERSONAL PROPERTY
    63-304.  MANUFACTURED HOMES TO CONSTITUTE REAL PROPERTY. (1) A
manufactured home may constitute real property if the running gear is removed
and:
    (a)  If the manufactured home becomes permanently affixed to a foundation:
         (i)   On land which is owned or being purchased by the owner or
         purchaser of said manufactured home; or
         (ii)  On land which is being leased by the owner or purchaser of the
         manufactured home if such home is being financed in accordance with
         the guidelines of the federal home loan mortgage corporation, the
         federal national mortgage association, the United States department
         of agriculture or any other entity or agency that requires, as part
         of its financing program, similar restrictions on ownership and
         actions affecting title and possession, provided that if a county
         takes a tax deed to the manufactured home the county shall not be
         liable for any delinquent or ongoing leases, rents or any other
         liabilities owed due to the placement of such property; and
    (b)  If the owner or purchaser of a manufactured home records with the
    county recorder in the county in which the manufactured home will be
    situated a statement of intent to declare the manufactured home as real
    property.
    (2)  The exercise of said option shall require all county assessors to
treat those manufactured homes whose owners or purchasers have exercised said
option as any other site-built residence and shall permit lending institutions
to treat said manufactured homes as real property or as any other residence.
    (3)  The form of the declaration shall be prescribed by the state tax
commission. Any form used shall have attached to it the certificate of origin
or the original title to the manufactured home to allow a reversal of the
declaration as provided in section 63-305, Idaho Code.