the lease to the individual of land located at a seasonal waterfront resort site specifies that the site shall be used for recreational use only. The individual stays in a manufactured trailer on the site for approximately 95% of the period from the beginning of May to Thanksgiving while maintaining a primary residence in the city (with the resort unit being supported on concrete blocks for permanent stability and connected in a permanent way to hydro, gas, water and septic facilities.) Given that the unit is used as the individual's place of residence (albeit not the primary place of residence) it qualifies as a place of residence and the lease is exempt under s. 7(a)(i) of Part I of Sched. V.
