Section 54:4-1.5 - Manufactured homes subject to taxation as real propertya. Except as otherwise provided for in subsection b. of this section and in P.L. 1982, c. 220 (C. 54:4-23a), a manufactured home shall be subject to taxation as real property under chapter 4 of Title 54 of the Revised Statutes when that home: (1) Is affixed to the land on which it is sited by a permanent foundation; or(2) Is affixed to that land by a nonpermanent foundation and connected to utility systems in such manner as to render the home habitable as a dwelling unit on a permanent basis.b. A manufactured home which is installed in a mobile home park shall not be subject to taxation as real property.L.1983, c.400, s.4, eff. 12/22/1983.