Manufactured homes subject to taxation as real property

a. Except as otherwise provided for in subsection b. of this section and in P.L.1982, c. 220 (C. 54:4-23a), a manufactured home shall be subject to taxation as real property under chapter 4 of Title 54 of the Revised Statutes when that home: (1) Is affixed to the land on which it is sited by a permanent foundation; or (2) Is affixed to that land by a nonpermanent foundation and connected to utility systems in such manner as to render the home habitable as a dwelling unit on a permanent basis. b. A manufactured home which is installed in a mobile home park shall not be subject to taxation as real property. L.1983, c. 400, s. 4, eff. Dec. 22, 1983.