Man­u­fac­tured Home”.  As used in this Arti­cle, “man­u­fac­tured home” means a fac­to­ry assem­bled struc­ture designed for per­ma­nent habi­ta­tion and so con­struct­ed as to per­mit its trans­port on wheels, tem­porar­i­ly or per­ma­nent­ly attached to its frame, from the place of its con­struc­tion to the loca­tion, or sub­se­quent loca­tions, and place­ment on a tem­po­rary foun­da­tion, at which it is intend­ed to be a per­ma­nent habi­ta­tion, and sit­u­at­ed so as designed to per­mit the occu­pan­cy there­of as a dwelling place for one (1) or more per­sons, pro­vid­ed that any such struc­ture rest­ing in whole on a per­ma­nent foun­da­tion, with wheels, tongue and hitch removed at the time of reg­is­tra­tion pro­vid­ed for in Sec­tion 36–2‑3 of this Arti­cle, shall not be con­strued as a “man­u­fac­tured home”, but shall be assessed and taxed as real prop­er­ty as defined by Sec­tion 1 of the “Rev­enue Act of 1939”, filed May 17, 1939, as amend­ed.  Man­u­fac­tured homes owned by a cor­po­ra­tion or part­ner­ship and on which per­son­al prop­er­ty tax­es are paid as required under the Rev­enue Act of 1939 shall not be sub­ject to this tax.  Man­u­fac­tured homes locat­ed on a dealer’s lot for resale pur­pos­es or as an office shall not be sub­ject to this tax.

Man­u­fac­tured Home Park”.  As used in this Arti­cle, the phrase “man­u­fac­tured home park” has the mean­ing ascribed to it by Sec­tion 2.5 of “An Act to pro­vide for, license and reg­u­late man­u­fac­tured homes and man­u­fac­tured home parks and to repeal an act named here­in”, approved Sep­tem­ber 8, 1971, as amend­ed.  (See 210 ILCS 115/1)

Per­ma­nent Habi­ta­tion”.  As used in this Arti­cle, “per­ma­nent habi­ta­tion” means avail­able for habi­ta­tion for a peri­od of two (2) or more months.