cabarrus county board of commissioners regular meeting november ...

October 17, 2011 (Regular Meeting)PageEXCEPTIONAL QUALITYMANUFACTURED HOUSINGG.S. 105-273(13) Effective July 1, 2008 “Real Property,” “real estate” and“land” mean not only land itself, but also buildings, structures,improvements and permanent fixtures on the land and all rights and privilegesbelonging or in any way appertaining to the property. These terms also mean amanufactured home as defined in G.S. 143-143.9(6) if it is a residentialstructure; has the moving hitch, wheels, and axles removed; and is placedupon a permanent foundation on the land owned by the owner of themanufactured home or on land in which the owner of the manufactured home hasa leasehold interest pursuant to a lease with a primary term of at least 20years for the real property on which the manufactured home is affixed andwhere the lease expressly provides for disposition of the manufactured homeupon termination of the lease. A manufactured home as defined in G.S. 143-143.9(6) that does not meet all of these conditions is considered tangiblepersonal property.G.S. 143-143.9(6) “Manufactured home” or “Mobile home” means a structure,transportable in one or more sections, which, in traveling mode, is eightfeet or more in width or is 40 feet or more in length, or when erected onsite is 320 or more square feet, and which is built on a permanent chassisand designed to be used as a dwelling with or without a permanent foundationwhen connected to the required utilities, and includes the plumbing, heating,air conditioning, and electrical systems contained therein.All manufactured homes, which meet the four requirements, are real:1. It must be a residential unit.2. It must have the moving hitch, wheels and axles removed.3. It must be placed on a permanent foundation4. It must be located on land owned by the owner of the unitA-1Page 217