54:4-1.5 - Manufactured homes subject to taxation as real property - New Jersey Statutes

54:4-1.5.  Manufactured homes subject to taxation as real property
    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.