Ditto Mr. Evans, Who is the assignment going to be completed for? Why is the appraisal being completed? What is the agreement between yourself and the client regarding the type and amount of information in the report???
Simple answer is a vacant land form from your software provider. MH is worth nothing as it is personal property. BUT, who's removing the PP?
More complicated answer depends on the above questions and others like how large is the tract? What type of land use? ETC>>>
I just completed a similar assignment for a divorce - land with a gutted MH on the site. In this county, new residences have to pay a one time impact fee (tax) but that is waived if the new home is replacing an old one. In my case, I considered value for the land, the impact fee, and deducted an estimate of cost to remove the old home that was on the site. After all, if I were buying the site, I would factor in how I was going to remove it and how much would it cost. A MH dealer might be able to give you a rough estimate or a company that specializes in MH transportation and removal. If the site has a private well for water in this area, that may contribute some value to the site, as well. Hope this helps - I used a vacant land form.
If it is a vacant land appraisal, use a land form and make an HC that the mfg house has been removed and the well and septic (if any do not exist or have no market value).
Even if it is for lending, vacant land loans are not sold on the secondary market and the no HC, no EA rules of FNMA et al do not apply.
But tell me. Why are you asking us. Ask your client what they need and in what format to meet their assignment conditions and lending consideration requires or estate needs or whatever. You report the sale as is appropriate to fulfill the needs of the client.
Based upon the fact that you are asking the question, I would recommend any form or format that has a space for a supervising appraiser to co-sign your report and acknowledge that he/she has inspected the property, reviewed the report, and agree with its conclusions.