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10 <br /> Residential Appraisal , continued <br /> Mobile Home Project, continued <br /> N.C. General Statute 105-273(13)d : <br /> A manufactured home as defined in G.S. 143-143.9(6), unless it is <br /> considered tangible personal property for failure to meet all of the <br /> following requirements: <br /> 1 . It is a residential structure. <br /> 2. It has the moving hitch, wheels, and axles removed. <br /> 3. It is placed upon a permanent foundation either on land owned <br /> by the owner of the manufactured home or on land in which the <br /> owner of the manufactured home has a leasehold interest pursuant to a <br /> lease with a primary term of at least 20 years and the lease expressly <br /> provides for disposition of the manufactured home upon termination of <br /> the lease. <br /> ORANGE COUNTY <br /> 8 NORTH CAROLINA <br />