Substantive Law Study Support

1.         Prior to the enactment of the new legislation, how were properties containing mobile homes taxed?
Before the legislation was enacted, mobile homes were taxed as real property only if they were mounted on permanent foundations.
2.         What argument did the homeowners present to both the trial and appellate courts?
They argued that because their home was installed before the effective date of the new law, it should be taxed and assessed under the old law.
3.         The court states that one of the main contentions in this case is the "grandfather clause." What is it and what impact does it have on the court's decision?
The provision states that any mobile home or manufactured home that was installed prior to the effective date of the legislation would continue to be classified as personal property, not real property and would therefore be taxed in a different manner.
4.         There is a logical fallacy in the petitioners' argument: what is it?
Petitioners argue that their property should be taxed as personal property, based on the 'grandfather clause,' but the property had never been taxed as either personal property or as real property before. In fact, it had been taxed as vacant property, so the grandfather clause did not pertain.
5.         What result did the court reach?
The court reversed the finding of the Property Tax Appeal Board and ruled that the property should be taxed as a mobile home, not as real property.