Text: HF00270 Text: HF00272 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 435.26, Code 1995, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 3. Notwithstanding subsection 1, 1 4 paragraph "a", a mobile home, modular home, or manufactured 1 5 home which was located outside of a mobile home park and taxed 1 6 pursuant to section 435.22 as of June 30, 1994, may continue 1 7 to be located outside of a mobile home park and be taxed 1 8 pursuant to section 435.22. 1 9 Sec. 2. EFFECTIVE DATE AND APPLICABILITY DATE. This Act, 1 10 being deemed of immediate importance, takes effect upon 1 11 enactment and retroactively applies to July 1, 1994. 1 12 EXPLANATION 1 13 This bill provides that mobile homes, modular homes, or 1 14 manufactured homes which were located out of a mobile home 1 15 park as of June 30, 1994, and taxed on a square-foot formula 1 16 imposed pursuant to section 435.22, may continue to be located 1 17 outside of a mobile home park and be taxed according to the 1 18 square-foot formula. Section 435.26, as amended by the 1994 1 19 Iowa Acts, chapter 1110, requires that mobile homes, modular 1 20 homes, and manufactured homes located outside of a mobile home 1 21 park be converted to real property and taxed as real property. 1 22 This bill will exempt those homes located outside of a mobile 1 23 home park and taxed on a square-foot formula as of June 30, 1 24 1994, from being required to convert to real property if the 1 25 homes remain outside of a mobile home park. 1 26 LSB 1906HH 76 1 27 tj/jj/8
Text: HF00270 Text: HF00272 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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