Illinois Code § 735 ILCS 5/9-103

Mobile home site.
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The rental of land upon which a mobile
home is placed or the rental
of a mobile home and the land on which it is placed, for more than 30
days, shall be construed as a lease of real property. However, nothing
in this Section shall be construed to affect the classification of
mobile homes as real or personal property for purposes of taxation.

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