Wick Homes
Michael, Wick builds some great houses, and Jeff Wick, the company president, is one of the more forward thinking manufacturers in the industry. They build both HUD Code and modular homes.
While still in the industry I was a bit touchier about the terminology, and from a strictly legal perspective you've got to be extremely careful about how the terms are used in your ordinances. Futhermore, step VERY carefully if you allow modular homes built to the state code in a district, but exclude HUD code "mobile" homes. Changes to the federal law in 2000 clarified the preemptive nature of the HUD building code, and greatly strengthened the industry's argument that local governments can't zone HUD code homes out where modulars are allowed.
Let's face it, compatibility is one of the big issues - so aesthetic standards that ensure the units blend well with older existing homes is the way to go, IMHO. As for taxes, about 65% of these homes are placed on permanent foundations, financed with a traditional mortgage, and sold fee simple. The University of Michigan and the Harvard Joint Center for Housing Studies (along with a couple others) have both shown that even homes in a well-located, attractive land-lease community will appreciate, albeit at a lower rate than real property, and that manufactured housing does not adversely impact property values. Any local government that fails to tax them as real property when they can (and where state law doesn't forbid it - IL and MI are examples of THAT) is being short-sighted and cutting themselves out of thousands in revenue.