Tax benefits of MHP vs MF

Hi there,

I currently own 2 multi-family buildings and will be 1031-ing them for a larger property in the near future.  I'm considering buying a few mobile-home parks (ideally parks with zero park-owned homes) and have a question for the group regarding taxes.

Having only owned multi-family buildings, I am reasonably versed in the tax advantages.  But what about mobile-home parks?  Are MHP's as good as multi-family apartment buildings in terms of taxes?  It seems like mobile-home parks wouldn't have the same tax benefits as MF, especially given that I don't want to own any of the homes. 

I would love to hear your experience.

Thanks!

Robert.