{"data":{"id":"us-ut/utah-code-59-2-1503","jurisdiction":"us-ut","citation":"Utah Code § 59-2-1503","heading":"Property tax treatment of transportable factory-built housing units.","body":"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:\n(1) a transportable factory-built housing unit that is located in a transportable factory-built housing unit park:\n(a) except as provided in Subsection (1)(b), is considered to be personal property; and\n(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\n(2) a transportable factory-built housing unit that is not located in a transportable factory-built housing unit park:\n(a) except as provided in Subsection (2)(b), is considered to be personal property; and\n(b) notwithstanding Subsection (2)(a), is considered to be real property if the transportable factory-built housing unit is an improvement.","path":["Title 59 Revenue and Taxation","Chapter 59-2 Property Tax Act","Part 59-2-15 Transportable Factory-Built Housing Unit Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2/59-2-S1503.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"9abeeefe90397d898be0fb8544333e8d27ebe0ea37ebbe2b235a44d1b768240f","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-1502","next":"us-ut/utah-code-59-2-1601"},"notice":"GroundRules: Original legal text. Not legal advice."}