Can a mobile home be converted into an affixed residence?

[Allen Frazier]

Theres a home I'm looking at in foreclosure(100k) but according to the tax offices, its considered a "double wide" and banks near me wont mortgage these homes. I've seen pictures inside and out, upstairs and downstairs, garage and a total of 2700sf on a 2 acre lot. Is it possible that this home was taxed as a mobile home for tax benifits? Homes in this area are worth around 300-400k.