Text: SF00236 Text: SF00238 Text: SF00200 - SF00299 Text: SF 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 1906SS 76
1 27 tj/jj/8
Text: SF00236 Text: SF00238 Text: SF00200 - SF00299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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