(735 ILCS 5/9-103)
(from Ch. 110, par. 9-103)
Mobile home site.
The rental of land upon which a mobile
home is placed or the rental
of a mobile home and the land on which it is placed, for more than 30
days, shall be construed as a lease of real property. However, nothing
in this Section shall be construed to affect the classification of
mobile homes as real or personal property for purposes of taxation.
(Source: P.A. 82-280.)