Mobile Home PARK Depreciation IRS Schedule?

[Amos Smith]

Hi,

I recently bought a new mobile home park, my CPA tells me that the non-land portion (road, pipes, water plant, good will) should be depreciated over 28 year.  My CPA has never done tax on MHP before.

I did a search on the web, and many places say that it can be 15 years, but no specifics.  I see there are many smart CPA-types in this forum, can anyone provide me with something specific to tell my CPA that 15 years is OK?

Thanks all!