Nev. Rev. Stat. § 361.244 — Classification of mobile or manufactured homes and factory-built housing as real property

NRS  361.244    Classification of mobile or manufactured homes and factory-built
housing as real property.
1.  A mobile or manufactured home is
eligible to become real property if it becomes permanently affixed to land
which is:
(a) Owned by the owner of the mobile or
manufactured home; or
(b) Leased by the owner of the mobile or
manufactured home if the home is being financed in accordance with the guidelines
of the Federal Home Loan Mortgage Corporation, the Federal National Mortgage
Association, the United States Department of Agriculture, or any other entity
that requires as part of its financing program restrictions on ownership and
actions affecting title and possession similar to those required by the Federal
Home Loan Mortgage Corporation, the Federal National Mortgage Association and
the United States Department of Agriculture.
2.  A mobile or manufactured home becomes
real property when the assessor of the county in which the mobile or
manufactured home is located has placed it on the tax roll as real property.
Except as otherwise provided in subsection 5, the assessor shall not place a
mobile or manufactured home on the tax roll until:
(a) The assessor has received verification from
the Housing Division of the Department of Business and Industry that the mobile
or manufactured home has been converted to real property;
(b) The unsecured personal property tax has been
paid in full for the current fiscal year;
(c) An affidavit of conversion of the mobile or
manufactured home from personal to real property has been recorded in the
county recorder’s office of the county in which the mobile or manufactured home
is located; and
(d) The dealer or owner has delivered to the
Division a copy of the recorded affidavit of conversion and all documents
relating to the mobile or manufactured home in its former condition as personal
property.
3.  A mobile or manufactured home which is
converted to real property pursuant to this section shall be deemed to be a
fixture and an improvement to the real property to which it is affixed.
4.  Factory-built housing, as defined in NRS 461.080 , constitutes real property if
it becomes, on or after July 1, 1979, permanently affixed to land which is:
(a) Owned by the owner of the factory-built
housing; or
(b) Leased by the owner of the factory-built
housing if the factory-built housing is being financed in accordance with the
guidelines of the Federal Home Loan Mortgage Corporation, the Federal National
Mortgage Association, the United States Department of Agriculture, or any other
entity that requires as part of its financing program restrictions on ownership
and actions affecting title and possession similar to those required by the
Federal Home Loan Mortgage Corporation, the Federal National Mortgage
Association and the United States Department of Agriculture.
5.  The assessor of the county in which a
manufactured home is located shall, without regard to the conditions set forth
in subsection 2, place the manufactured home on the tax roll as real property
if, on or after July 1, 2001, the manufactured home is permanently affixed to a
residential lot pursuant to an ordinance required by NRS 278.02095 .
6.  The provisions of subsection 5 do not
apply to a manufactured home located in:
(a) An area designated by local ordinance for the
placement of a manufactured home without conversion to real property;
(b) A mobile home park; or
(c) Any other area to which the provisions of NRS 278.02095 do not apply.
7.  For the purposes of this section, “land
which is owned” includes land for which the owner has a possessory interest
resulting from a life estate, lease or contract for sale.