Docket No. 04-20836.001-C-1
4 of 6
The Mobile Home Park Act also speaks in terms of an "immobilized
mobile home" which means:
[A] mobile home served by individual utilities,
resting on a permanent perimeter foundation which
extends below the established frost depth with the
wheels, tongue and hitch removed and the home secured
in compliance with the Mobile Home Tiedown Act. 210
ILCS 115/2.10.
The Manufactured Home Installation Code (77 Ill.Adm.Code 870)
also contains a definition of "permanent foundation" which
mirrors language contained in Manufactured Home Quality
Assurance Act as quoted above. Section 870.10 of the Illinois
Manufactured Home Tiedown Code states in part that:
"Permanent Foundation" is a continuous perimeter
foundation such as mortared concrete blocks, mortared
brick, or concrete that extends into the ground below
the established frost depth and to which the home is
secured with foundation bolts at least one-half inch
in diameter, spaced at intervals of no more than 6
feet and within one foot of the corners, and embedded
at least 7 inches into concrete foundations or 15
inches into block foundations. (77 Ill.Adm.Code
870.10).
The Board finds that each of these statutory provisions requires
that a permanent foundation must be a continuous perimeter
foundation composed of concrete, mortared concrete block, or
mortared brick that extends below the frost line. The home must
be actually attached, supported and anchored by this type of
continuous perimeter foundation to be considered a permanent
foundation.
The Board finds under the facts of this appeal the mobile home
is not resting in whole on a permanent foundation so as to be
classified and assessed as real estate under the provisions of
the Property Tax Code. The Board finds the subject mobile home
is not resting on, supported by and anchored to a perimeter
foundation that extends below the frost depth. The unrefuted
evidence disclosed the subject mobile home was not attached to a
permanent foundation. The appellant submitted no evidence to
support a reduction in the subject's land assessment.
In conclusion the Property Tax Appeal Board finds the mobile
home located on the subject property should not be classified
