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    #16
    My bad, I misread Solomon's post. About ten years ago, there was a local family who pitched a huge TP on their land and lived in it as their primary residence. The man and his wife and their 3 kids. It did have a wood stove, and there was an outhouse nearby.
    Dave, EA

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      #17
      Thanx

      Thanx. I poured through my CCH TRN/IntelliConnect through many circular references and found most of the definitions re residence, but knew there was something about local law and couldn't find it. Thanks for pointing me in the right direction. I had told the girlfriend to check on how she pays tax, as real property tax or personal property tax. Now I have the language, such as fixture, to use.

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        #18
        For an example regarding local law and fixtures, see the following case regarding a mobile home, especially pages four and five.

        Last edited by solomon; 09-03-2009, 08:39 PM.

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          #19
          Thank you

          Thank you for that link. I just sent it to my son's girlfriend.

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