water, gas, electric or sewage facilities;
(iii) buildings permanently attached to land or
connected with water, gas, electric or sewage facilities;
(iv) lands, lots of ground and ground rents, trailer
parks and parking lots;
(v) mills and manufactories of all kinds, furnaces,
forges, bloomeries, distilleries, sugar houses, malt
houses, breweries, tan yards, fisheries, ferries and
wharves;
(vi) all office buildings;
(vii) that portion of a steel, lead, aluminum or
like melting and continuous casting structure which
encloses or provides shelter or protection from the
elements for the various machinery, tools, appliances,
equipment, materials or products involved in the mill,
mine, manufactory or industrial process; and
(viii) telecommunication towers that have become
affixed to land.
* * *
ยง 8821. Assessment of mobile homes and [house trailers]
manufactured homes.
(a) Duty.--It shall be the duty of the county assessment
office to assess all mobile homes and [house trailers]
manufactured homes within the county according to the actual
value thereof. All mobile homes or [house trailers] manufactured
homes which are subject to taxation as real estate as provided
in this chapter shall be assessed and taxed in the name of the
owner. The land upon which the mobile home or [house trailer]
manufactured home is located at the time of assessment shall be
assessed separately and shall not include the value of the
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