O.R.C. Sec. 3781.06(C)(4)Manufactured home" means a building unit that is fabricated in an off-site facility and constructed in conformance with the federal construction and safety standards in 24 CFR Part 3280 and that has a permanent tag affixed to it, as specified in 42 U.S.C.A. 5415, certifying compliance with all applicable federal construction and safety standards.