MOBILE HOME TAX-FOUNDATION

Amends the Mobile Home Local Services Tax Act. Provides that "mobile home" means a factory assembled structure designed for permanent habitation and constructed to permit its transport on wheels and placement on a temporary foundation at which it is intended to be a permanent habitation, provided that any such structure resting in whole or in part on a permanent foundation shall be taxed as real property (now, provided that any such structure resting in whole or in part on a permanent foundation, with wheels, tongue, and hitch removed, shall be taxed as real property). Effective January 1, 2005.