Title 59 Chapter 2 Section 1502

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Title 59
Revenue and Taxation
Chapter 2
Property Tax Act
Section 1502
Definitions.

            

59-2-1502.   Definitions.

            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.


Enacted by Chapter 243, 2004 General Session

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