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House Amendment 8532

Amendment Text

PAG LIN
  1  1    Amend House File 2440 as follows:
  1  2    #1.  Page 6, by striking lines 3 through 10 and
  1  3 inserting the following:
  1  4    "Sec. 100.  Section 335.30A, Code Supplement 1997,
  1  5 is amended to read as follows:
  1  6    335.30A  LAND-LEASED COMMUNITIES.
  1  7    A county shall not adopt or enforce zoning or
  1  8 subdivision regulations or other ordinances which
  1  9 disallow or make infeasible the plans and
  1 10 specifications of land-leased communities solely
  1 11 because the housing within the land-leased community
  1 12 will be modular or manufactured housing.
  1 13    "Land-leased community" means any site, lot, field,
  1 14 or tract of land under common ownership upon which ten
  1 15 or more occupied manufactured homes or modular homes
  1 16 are harbored, either free of charge or for revenue
  1 17 purposes, and shall include any building, structure,
  1 18 or enclosure used or intended for use as part of the
  1 19 equipment of the land-leased community.  The term
  1 20 "land-leased community" shall not be construed to
  1 21 include homes, buildings, or other structures
  1 22 temporarily maintained by any individual, educational
  1 23 institution, or company on their own premises and used
  1 24 exclusively to house their own labor or students."
  1 25    #2.  Page 7, by inserting after line 28 the
  1 26 following:
  1 27    "Sec. 101.  Section 414.28A, Code Supplement 1997,
  1 28 is amended to read as follows:
  1 29    414.28A  LAND-LEASED COMMUNITIES.
  1 30    A city shall not adopt or enforce zoning or
  1 31 subdivision regulations or other ordinances which
  1 32 disallow or make infeasible the plans and
  1 33 specifications of land-leased communities solely
  1 34 because the housing within the land-leased community
  1 35 will be modular or manufactured housing.
  1 36    "Land-leased community" means any site, lot, field,
  1 37 or tract of land under common ownership upon which ten
  1 38 or more occupied manufactured homes or modular homes
  1 39 are harbored, either free of charge or for revenue
  1 40 purposes, and shall include any building, structure,
  1 41 or enclosure used or intended for use as part of the
  1 42 equipment of the land-leased community.  The term
  1 43 "land-leased community" shall not be construed to
  1 44 include homes, buildings, or other structures
  1 45 temporarily maintained by any individual, educational
  1 46 institution, or company on their own premises and used
  1 47 exclusively to house their own labor or students.
  1 48    Sec. 102.  Section 435.1, subsection 4, Code
  1 49 Supplement 1997, is amended to read as follows:
  1 50    4.  "Mobile home park" means a site, lot, field, or
  2  1 tract of land upon which three or more mobile homes,
  2  2 or manufactured homes, or modular homes, or a
  2  3 combination of any of these homes are placed on
  2  4 developed spaces and operated as a for-profit
  2  5 enterprise with water, sewer or septic, and electrical
  2  6 services available.
  2  7    Sec. 103.  Section 435.22, unnumbered paragraph 1,
  2  8 Code 1997, is amended to read as follows:
  2  9    The owner of each mobile home, or manufactured
  2 10 home, or modular home, located within a mobile home
  2 11 park shall pay to the county treasurer an annual tax.
  2 12 However, when the owner is any educational institution
  2 13 and the home is used solely for student housing or
  2 14 when the owner is the state of Iowa or a subdivision
  2 15 of the state, the owner shall be exempt from the tax.
  2 16 The annual tax shall be computed as follows:
  2 17    Sec. 104.  Section 435.26, subsection 1, paragraph
  2 18 a, Code 1997, is amended to read as follows:
  2 19    a.  A mobile home, modular home, or manufactured
  2 20 home which is located outside a mobile home park shall
  2 21 be converted to real estate by being placed on a
  2 22 permanent foundation and shall be assessed for real
  2 23 estate taxes.  A home, after conversion to real
  2 24 estate, is eligible for the homestead tax credit and
  2 25 the military tax exemption as provided in sections
  2 26 425.2 and 427.3."
  2 27    #3.  Page 8, by inserting before line 1 the
  2 28 following:
  2 29    "Sec. 105.  Section 435.27, subsection 1, Code
  2 30 1997, is amended to read as follows:
  2 31    1.  A mobile home, or manufactured home, or modular
  2 32 home converted to real estate under section 435.26 may
  2 33 be reconverted to a home as provided in this section
  2 34 when it is moved to a mobile home park or a dealer's
  2 35 inventory.  When the home is located within a mobile
  2 36 home park, the home shall be taxed pursuant to section
  2 37 435.22, subsection 1.
  2 38    Sec. 106.  Section 435.29, Code 1997, is amended to
  2 39 read as follows:
  2 40    435.29  CIVIL PENALTY.
  2 41    The person who moves the mobile home, or
  2 42 manufactured home, or modular home without having
  2 43 obtained a tax clearance statement as provided in
  2 44 section 435.24 shall pay a civil penalty of one
  2 45 hundred dollars.  The penalty money shall be credited
  2 46 to the general fund of the county.
  2 47    Sec. 107.  NEW SECTION.  435.34  MODULAR HOME
  2 48 EXEMPTION.
  2 49    For the purposes of this chapter a modular home
  2 50 shall not be construed to be a mobile home and shall
  3  1 be exempt from the provisions of this chapter.
  3  2 However, this section shall not prohibit the location
  3  3 of a modular home within a mobile home park.
  3  4    This section does not apply to mobile home parks in
  3  5 existence on or before January 1, 1998.  If a modular
  3  6 home is placed in a mobile home park which was in
  3  7 existence on or before January 1, 1998, that modular
  3  8 home shall be subject to property tax pursuant to
  3  9 section 435.22.
  3 10    Sec. 108.  Section 435.35, Code 1997, is amended to
  3 11 read as follows:
  3 12    435.35  EXISTING HOME OUTSIDE OF MOBILE HOME PARK
  3 13 – EXEMPTION.
  3 14    A taxable mobile home, or manufactured home, or
  3 15 modular home which is not located in a mobile home
  3 16 park as of January 1, 1995, shall be assessed and
  3 17 taxed as real estate.  The home is also exempt from
  3 18 the permanent foundation requirements of this chapter
  3 19 until the home is relocated."
  3 20    #4.  Page 10, by inserting after line 11 the
  3 21 following:
  3 22    "Sec. 111.  RETROACTIVE APPLICABILITY.  Sections
  3 23 100, 101, 102, 103, 104, 105, 106, 107, and 108 of
  3 24 this Act apply retroactively to the assessment year
  3 25 beginning January 1, 1998, and all subsequent
  3 26 assessment years."
  3 27    #5.  By renumbering as necessary.  
  3 28 
  3 29 
  3 30                               
  3 31 DIX of Butler 
  3 32 HF 2440.702 77
  3 33 sc/sc/28
     

Text: H08531                            Text: H08533
Text: H08500 - H08599                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

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