(1) Pursuant to 15-1-101 , MCA, a mobile home will be considered an improvement to real property only when it is attached to a foundation which cannot feasibly be relocated and only when the wheels are removed.

(a) Attached for the purpose of application of this rule, means the mobile home and the land it rests on are in common ownership.

(b) Foundation, for the purpose of application of this rule, means concrete, concrete block, or wood pier, any of which rests on embedded concrete or concrete block footings.

(c) Foundation, for the purpose of application of this rule, does not include mud sill, pier and post, wood blocks, concrete block, or other types of temporary support, any of which rests on the ground.

(2) This rule is effective beginning October 1, 1983.