2011 Wisconsin Statutes 70.043 – Mobile homes and manufactured homes
70.043(1)
(1) A mobile home, as defined in § 101.91 (10), or a manufactured home, as defined in § 101.91 (2), is an improvement to real property if it is connected to utilities and is set upon a foundation upon land which is owned by the mobile home or manufactured home owner. In this section, a mobile home or manufactured home is “set upon a foundation” if it is off its wheels and is set upon some other support.
70.043
70.043 Mobile homes and manufactured homes.
70.043(2)
(2) A mobile home, as defined in § 101.91 (10), or a manufactured home, as defined in § 101.91 (2), is personal property if the land upon which it is located is not owned by the mobile home or manufactured home owner or if the mobile home or manufactured home is not set upon a foundation or connected to utilities.