I-3 - Taxation Act

Section 1029.8.161 Disposition versions

2015-10-21

1029.8.161. For the purposes of the definition of “eligible home” in section 1029.8.159, the following rules apply:

(a)  a dwelling that is a manufactured home or a mobile home is considered to be permanently installed only if

i.  it is set on permanent foundations,

ii.  it is served by a waterworks and sewer system, by an artesian well and a septic tank, or by a combination of these as necessary for the supply of drinking water and the drainage of waste water, and

iii.  it is permanently connected to an electrical distribution system;

(b)  a dwelling includes the land subjacent to it and such portion of any contiguous land as can reasonably be regarded as contributing to the use and enjoyment of the dwelling;

(c)  a dwelling does not include a structure adjoining or accessory to the dwelling, other than a garage or carport if

i.  the garage or carport shares, in whole or in part, a wall with the dwelling, or

ii.  the roof of the garage or carport is connected to the dwelling; and

(d)  a dwelling that is an apartment in an immovable under divided co-ownership includes only the portion of the apartment that consists of a private portion as well as the partitions or walls that are not part of the foundations and main walls of the immovable and that separate a private portion from a common portion or from another private portion.

2015, c. 21, s. 492.