N.Y. Real Prop. Acts. Law § 344-a

* § 344-a. Manufactured home; affixed to a permanent foundation. For\npurposes of this article, the term "manufactured home" means a\n"manufactured home" as defined in paragraph fifty-three of subsection\n(a) of section 9-102 of the uniform commercial code. For purposes of\nthis section, article forty-six of the vehicle and traffic law, and the\nuniform commercial code, a manufactured home is "affixed to a permanent\nfoundation" if it is anchored to real property by attachment to a\npermanent foundation, and connected to a residential utility, such as\nwater, gas, electricity, sewer or septic service.\n * NB Effective December 12, 2026\n