Subject to this regulation, the Manufactured Home Tax Act does not apply to a floating manufactured home other than a floating manufactured home that is anchored or secured, for a period of 60 days or more during a year, to land, a structure or buoy in a manufactured home park that is covered by water.
Where a manufactured home park referred to in subsection (1) is in a municipality, the Manufactured Home Tax Act does not apply to a floating manufactured home in the park unless the municipality has issued a certificate stating that the floating manufactured home complies with the municipal bylaws and the certificate is in effect.
Where the Manufactured Home Tax Act applies to a floating manufactured home under section 1, the portion of section 8 that deems an owner of a manufactured home that is assessable and taxable under this Act to be an owner for the purposes of the Home Owner Grant Act does not apply to a floating manufactured home that is owned by a person who has applied for and received a grant or loan under the Provincial Home Acquisition Act in respect of that manufactured home.