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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