765 ILCS 170/5-30

A manufactured home shall be deemed to be real property when all of the following events have occurred: (1) the manufactured home is affixed to a permanent foundation as provided in Section 5-5 of this Act; (2) an affidavit of affixation conforming to the requirements of Section 5-15 of this Act has been recorded; (3) a certified copy of the recorded affidavit of affixation has been delivered for filing to the Secretary of State as provided in Section 5-25 of this Act; and (4) the requirements of Section 3-116.1 or 3-116.2 of the Illinois Vehicle Code, as applicable, have been satisfied. A conclusive presumption shall arise that the averments of the recorded affidavit of affixation establish that, for all purposes, the manufactured home is real property.