The lot rent you pay is just flat out not deductible on the federal tax return. Period.
However, any part of that rent that is property tax and clearly identified as such *MAY* qualify you for a tax credit or tax deduction on your state taxes, if your state taxes personal income. This is commonly referred to as a "renter's credit" on the state return.
In order to claim property taxes on the federal return, you must receive and be able to produce if audited, a tax bill that you are liable for, from the county, state, or whatever taxing authority has the legally recognized authority to assess such taxes.
