manufactured homes on permanent concrete foundation?

[Jeff L.]

Dear all, I would like to have the advice on a deal I came cross. it's a manufactured homes on permanent concrete foundation (for all exterior walls siting on concrete foundation), the home also on rectangular ‘chassis’ (metal frame).  The home needs repairs, I wonder would how would this home value compares to the regular home? from the city record it pays land tax and improvement tax, meaning it's a real property.  can I use the regular home as comparable for a flip?   it also has the "affixation affidavit regarding manufactured home"

PROPERTY ASSESSMENT

LAND $39,448
IMPROVEMENTS $74,124
PERSONAL PROP $0
GROSS VALUE $93,572
EXEMPTIONS $7,000