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House Journal: Page 1167: Wednesday, April 1, 1998

29     "Sec. 105.  Section 435.27, subsection 1, Code
30   1997, is amended to read as follows:
31     1.  A mobile home, or manufactured home, or
mo r~ 
32   home converted to real estate under section 435.26 may
33   be reconverted to a home as provided in this section
34   when it is moved to a mobile home park or a dealer's
35   inventory.  When the home is located within a mobile
36   home park, the home shall be taxed pursuant to section
37   435.22, subsection 1.
38     Sec. 106.  Section 435.29, Code 1997, is amended to
39   read as follows:
40     435.29  CIVIL PENALTY.
41     The person who moves the mobile home, or
42   manufactured home, or modular home without having
43   obtained a tax clearance statement as provided in
44   section 435.24 shall pay a civil penalty of one
45   hundred dollars.  The penalty money shall be credited
46   to the general fund of the county.
47     Sec. 107.  NEW SECTION.  435.34  MODULAR HOME
48   EXEMPTION.
49     For the purposes of this chapter a modular home
50   shall not be construed to be a mobile home and shall

Page 3

 1   be exempt from the provisions of this chapter.
 2   However, this section shall not prohibit the location
 3   of a modular home within a mobile home park.
 4     This section does not apply to mobile home parks in
 5   existence on or before January 1, 1998.  If a modular
 6   home is placed in a mobile home park which was in
 7   existence on or before January 1, 1998, that modular
 8   home shall be subject to property tax pursuant to
 9   section 435.22.
10     Sec. 108.  Section 435.35, Code 1997, is amended to
11   read as follows:
12     435.35  EXISTING HOME OUTSIDE OF MOBILE HOME PARK
13   - EXEMPTION.
14     A taxable mobile home, or manufactured home,
or
15   modular home which is not located in a mobile home
16   park as of January 1, 1995, shall be assessed and
17   taxed as real estate.  The home is also exempt from
18   the permanent foundation requirements of this chapter
19   until the home is relocated."
20     4.  Page 10, by inserting after line 11 the
21   following:
22     "Sec. 111.  RETROACTIVE APPLICABILITY.  Sections
23   100, 101, 102, 103, 104, 105, 106, 107, and 108 of
24   this Act apply retroactively to the assessment year
25   beginning January 1, 1998, and all subsequent
26   assessment years."
27     5.  By renumbering as necessary.

© 1998 Cornell College and League of Women Voters of Iowa

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