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11 <br /> Manufactured Home Classification <br /> Figure 1. Classification of manufactured homes as real or personal property (G.S. 105-173(13)) <br /> Residential YES Hitch, YES Permanent YES On land YES <br /> < <structure? wheels,and axles foundation? owned by owner of <br /> removed. mobile home. <br /> NO NO NO NO <br /> i1 N� 10+ <br /> Personal Property year lease with disposition terms.? <br /> YES <br /> Real Property <br />