Utah Code § 59-2-1503

Property tax treatment of transportable factory-built housing units
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Regardless of whether a transportable factory-built housing unit is considered to be real
property or personal property under Section 70D-2-401, for purposes of this chapter:
(1) a transportable factory-built housing unit that is located in a transportable factory-built housing
unit park:
(a) except as provided in Subsection (1)(b), is considered to be personal property; and
(b) notwithstanding Subsection (1)(a), is considered to be real property if the owner of the
transportable factory-built housing unit owns the real property upon which the transportable
factory-built housing unit is located; and
(2) a transportable factory-built housing unit that is not located in a transportable factory-built
housing unit park:
(a) except as provided in Subsection (2)(b), is considered to be personal property; and
(b) notwithstanding Subsection (2)(a), is considered to be real property if the transportable
factory-built housing unit is an improvement.

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