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CABARRUS COUNTY 2012 APPRAISAL MANUAL MANUFACTURED HOUSING G.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 privileges belonging or in any way appertaining to the property. These terms also mean a manufactured home as defined in G.S. 143 - 143.9(6) if it is a residential structure; has the moving hitch, wheels, and axles removed; and is placed upon a permanent foundation on the land owned by the owner of the manufactured home or on land in which the owner of the manufactured home has a leasehold interest pursuant to a lease with a primary term of at least 20 years for the real property on which the manufactured home is affixed and where the lease expressly provides for disposition of the manufactured home upon 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 tangible personal 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 eight feet or more in width or is 40 feet or more in length, or when erected on site is 320 or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when 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 foundation 4. It must be located on land owned by the owner of the unit Note: A manufactured home that does not meet these conditions is considered tangible personal property. If it has commercial use it is personal property. The only foundation required by the building code for a manufactured home is footings and piers. The footings are either of poured concrete type or a pre -cast solid concrete pad. Modular homes are built under North Carolina Building Code just like site built homes and should be assessed as real property. Even those that may be on the land of someone other than the owner of the home should be considered real property. Cabarrus County — 2012 Revaluation APPENDIX 12-34 9/30/11 Attachment number 13 G -6 Page 406