Reference for Avodah Zarah 41:4

אי הכי בתים נמי איכא תרתי חדא חניית קרקע וחדא דקא מפקע לה ממזוזה אמר רב משרשיא מזוזה חובת הדר הוא:

If so, then houses too have two reasons: first, that he settles on the soil, and second they become exempt from having a mezuzah. R. Mesharsheya said: Mezuzah is an obligation of the resident.

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