A manufactured home is permanently affixed when it is
(1) anchored to real property by attachment to a permanent foundation;
(2) constructed in accordance with applicable state and local building codes and manufacturer's specifications as provided in the Model Manufactured Home Installation Standards of the federal Department of Housing and Urban Development (24 C.F.R. 3285); and
(3) connected to a residential utility, including water, gas, electricity, sewer, or septic service.
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