Hi Nathan,Modular, mobile and manufactured are all terms used for different houses. 

Closing this week for 67k, 0 rehab, secure quite title on manufactured home, ARV160k Sell on a 3-year lease option for 170k, Cash flow $300 a month, Total profit over 3 year period is over 100k (50k for me, 50k for my partner) 0 of our own cash invested after long term loans.5. https://www.zillow.com/savedhomes/for_sale/8708854...

I'm thinking I would really like to start investing in Mobile Homes/Manufactured Homes in Utah preferably in the Ogden area (mostly because that's where I'll be living starting this summer). 

Her proudest accomplishments include starting her CPA firm, purchasing a franchise, opening an employee benefits company, and co-buying a manufacturing company with her brother.

So, usually, with a manufactured home park the owner of the land pays the “land” portion of the property taxes, and the individual owners pay  personal property tax on the “improvements”. 

You simply cannot manufacture demand if it is not present. 

Features:3/2 with flex room (4th bedroom possible with frame out closet in large flex room)Large open concept living/kitchenNew roof (architectural shingles, 2017)A/C 7 years old (manufactured 2010)Front and back wooden deckSmall neighborhood, 7 minutes to uptownAcross the street from Elementary SchoolVaulted CeilingsOriginal Hardwoods in living areas and hallwaysFenced in yardStainless steel range and dishwasherWHAT IT NEEDSMaster bath remodel (there is a very accessibly crawl space, so this should be easy according to the contractors I've spoken with)Reconditioning of hardwoodsNew CarpetPaintRefrigeratorNew interior doorsMinor landscaping (one tree removal)ARV: $220,000Repairs: $20,000LIST: $175,000 What made you interested in investing in this type of deal?

This stands in direct opposition to a capital intensive industry such as manufacturing where employee and owner skill may be less important than the company's fixed asset profile.While S179 is a valid strategy in the attempt to drive a taxpayer's taxable income below the 'threshold amount' so the SSTB receives the un-phased out Sec 199A deduction, a SSTB may not have the investments in fixed assets necessary to drive them below the threshold during the year unless they're already very close to the threshold.Some other ideas for taxpayers owning a SSTB to lower their taxable income:Roll taxable bonds into tax-exempt bonds.Life insurance & annuities.Real estate (it's BP after all).Oil and gas investments.Charitable gifts (including CRTs).Gifts to taxpayers with lower taxable income (powerful option is to gift a percentage of the business to a trust).If a SSTB is well above the threshold, a compelling case could be made that the business should be a C Corp in the current tax environment. 

It's zoned right now as agriculture.   6 miles from a FTZ that has two 100k sf spec buildings that house food manufacturers.   

The only 2 violations you can say no without cause is drug trafficking and manufacturing.