MS 168.012 Subd. 9. Manufactured homes abd park trailers.
Manufactured homes and park trailers shall not be taxed as motor vehicles using the public streets and highways and shall be exempt from the motor vehicle tax provisions of this chapter. Except as provided in section 273.125 , manufactured homes and park trailers shall be taxed as personal property. The provisions of Minnesota Statutes 1957, section 272.02 or any other act providing for tax exemption shall be inapplicable to manufactured homes and park trailers, except such manufactured homes as are held by a licensed dealer and exempted as inventory. Travel trailers not conspicuously displaying current registration plates on the property tax assessment date shall be taxed as manufactured homes if occupied as human dwelling places.
MS273.125
(f) A storage shed, deck, or similar
improvement constructed on property that is leased or rented aas a site for a
manufactured home, sectional structure, park trailer, or travel trailer is
taxable as provided in this section. In the case of property that is
leased or rented as a site for a travel trailer, a storage shed, deck or similar
improvement on the site that is considered personal property under this
paragraph is taxable only if its total estimated market value is over $500.
The property is taxable as personal property to the lessee of the site if it not
owned by the owner of the site. The property is taxable as real estate if
it is owned by the owner of the site. As a condition of permitting the
owner of the manufactured home, sectional structure, park trailer, or travel
trailer to construct improvements on the leased or rented site, the owner
of the site must obtain the permanent home address of the lessee or user of the
site. The site owner must provide the name and address to the assessor
upon request.
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