I-3 - Taxation Act

Section 1029.8.169 Disposition versions

2017-02-08

1029.8.169. For the purposes of the definition of “eligible dwelling” in the first paragraph of section 1029.8.167, 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 is deemed to include 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; and

(c)  a dwelling does not include a structure adjoining or accessory to the dwelling, except for a garage

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

ii.  whose roof is connected to the dwelling.

2017, c. 1, s. 336.