There is a newer version of this Section
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES
Section 435.2 - Placement and taxation.

Universal Citation: IA Code § 435.2 (2017)
Previous Next

Download as PDF
1 PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES, §435.2 435.2 Placement and taxation. 1. If a mobile home is placed outside a mobile home park, the home is to be assessed and taxed as real estate. 2. If a manufactured home is placed in a manufactured home community or a mobile home park, the home must be titled and is subject to the manufactured or mobile home square foot tax. If a manufactured home is placed outside a manufactured home community or a mobile home park, the home must be titled and is to be assessed and taxed as real estate. 3. For the purposes of this chapter, a modular home shall not be construed to be a mobile home or manufactured home. If a modular home is placed inside or outside a manufactured home community or a mobile home park, the home shall be considered real property and is to be assessed and taxed as real estate. However, if a modular home is placed in a manufactured home community or mobile home park which was in existence on or before January 1, 1998, that modular home shall be subject to property tax pursuant to section 435.22. This subsection shall not prohibit the location of a modular home within a manufactured home community or mobile home park. 2009 Acts, ch 133, §146; 2010 Acts, ch 1069, §53, 147 Wed Feb 08 03:46:35 2017 Iowa Code 2017, Section 435.2 (15, 0)
Previous Next
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.