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cabarrus county board of commissioners regular meeting november ...

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October 17, 2011 (Regular Meeting)PageNote: A manufactured home that does not meet these conditions isconsidered tangible personal property.If it has commercial use it is personal property. The only foundationrequired by the building code for a manufactured home is footings andpiers. The footings are either <strong>of</strong> poured concrete type or a pre-castsolid concrete pad.Modular homes are built under North Carolina Building Code just like sitebuilt homes and should be assessed as real property. Even those that may beon the land <strong>of</strong> someone other than the owner <strong>of</strong> the home should be consideredreal property.Classification <strong>of</strong> Manufactured Homes:By Christopher McLaughlinSINGLE WIDEA-1Page 218

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