Mobilease Corp. v. County of Orange

Plaintiff is engaged in the business of leasing mobile structures known as relocatable offices.

These relocatable offices are designed and built for human occupancy for industrial, professional or commercial purposes. They are manufactured with an undercarriage consisting of permanent wheels and axles. They are leased to companies that need temporary offices and do not wish to expend capital for permanent structures.

These units are constructed of wood with a metal floor and frame and are moved on the highways on their own wheels by being hitched to a motor vehicle. They are made by the same companies that manufacture mobile homes and are similar in construction and assembly to mobile homes and are moved on the highways in much the same manner as are mobile homes.

These units are designed and manufactured to permit personal property to be carried on their structure. When the offices are delivered to their eventual sites, they may carry such items of personal property as the concrete piers on which they are placed, the skirts and steps which are to be attached, together with furniture, carpets, desks, chairs, tables, bookcases, filing cabinets, refrigerators and…