“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.