AGO 1993-078.

• Case Date: December 30, 1993
• Court: Ohio

Ohio Attorney General Opinions 1993. AGO 1993-078. December 30, 1993OPINION NO. 1993-078The Honorable John W. BakerKnox County Prosecuting Attorney 114 E. Chestnut St. Mount Vernon, Ohio 43050 Dear Prosecutor Baker: You have requested an opinion regarding whether the owner of a manufactured home must surrender his or her manufactured home title in order to have real property status for tax purposes.

Manufactured Homes - Taxation

R.C. 4501.01(O) defines a manufactured home as follows:

any nonself-propelled vehicle transportable in one or more sections, [with specified dimensions], and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air conditioning, and electrical systems contained therein.

R.C. 4503.06(A) provides that "[a]ll manufactured homes ... are subject to an annual tax, payable by the owner, for the privilege of using or occupying a manufactured home in this state." R.C. 4503.06(J) further provides that "[t]he taxes levied and revenues collected under this section shall be in lieu of any general property tax and any tax levied with respect to the privilege of using or occupying a manufactured home in Ohio except as provided in sections 4503.04 [a use tax] and 5741.02 [a use tax levied on personal property] of the Revised Code." (Emphasis added.) R.C. 4503.06(F) exempts certain manufactured homes from the tax levied by R.C. 4503.06. None of the exemptions, however, involve manufactured homes taxable as real property.(fn1) Thus, pursuant to the scheme set out in R.C. 4503.06, an item of property that meets the definition of manufactured home contained in R.C. 4501.01(O) will never be treated as real property for tax purposes. In order to achieve real property status, a manufactured home first must be altered in such a way that it loses its character as a manufactured home and no longer meets the statutory definition set out in R.C. 4501.01(O). 1977 Op. Att'y Gen. No. 77-099; 1969 Op. Att'y Gen. No. 69-128.(fn2) If, after such alteration, it meets the definition of real property in R.C. 5701.02, the home may be taxed as real property.(fn3) The question of whether a particular property should be taxed as real property or a manufactured home is a factual determination that...