Section 42 (Low-income housing tax credit) and MHPs?

Hello all,

Does anyone have any experience with low-income housing tax credits (Section 42) in regards to MHPs? I’m curious to know if this is a viable option to use on a turnaround park, such as one that needs major ($100k+) capex expenses with a very high (75%+ vacancy). Could this be claimed with a park that is entirely lot rent only? HUD does have some information on using it for mobile home rentals, but I’m wondering if it could also apply to tenant-owned homes, as lot rent in many areas would fall well below the income limits of the program. I appreciate anyone who can share their experience.