Real property, for the purposes of ad valorem taxation, includes manufactured homes as defined in § 32-3-1 and mobile homes as defined in § 32-3-1. This section does not apply to any manufactured home in the inventory of any dealer as defined in § 32-7A-1.

Source: SL 1997, ch 52 , § 1; SL 1998, ch 49 , § 1; SL 1999, ch 83 , §§ 2, 4, 7, 10; SL 2015, ch 61 , § 1; SL 2025, ch 44 , § 2.