Text: SF00038 Text: SF00040 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 435.22, subsection 1, Code 1999, is
1 2 amended to read as follows:
1 3 1. Multiply the number of square feet of floor space each
1 4 home contains when parked and in use by twenty cents. In
1 5 computing floor space, the exterior measurements of the home
1 6 shall be used as shown on the certificate of title, but not
1 7 including any area occupied by a hitching device or any area
1 8 occupied by a ramp or other device designed to provide access
1 9 for a person with a disability.
1 10 Sec. 2. Section 435.26, subsection 1, paragraph a, Code
1 11 1999, is amended to read as follows:
1 12 a. A mobile home or manufactured home which is located
1 13 outside a mobile home park shall be converted to real estate
1 14 by being placed on a permanent foundation and shall be
1 15 assessed for real estate taxes, except that the value of a
1 16 ramp or other device designed to provide access for a person
1 17 with a disability shall be exempt from assessment and
1 18 taxation. A home, after conversion to real estate, is
1 19 eligible for the homestead tax credit and the military tax
1 20 exemption as provided in sections 425.2 and 427.3.
1 21 Sec. 3. APPLICABILITY. This Act applies to assessment
1 22 years beginning on or after January 1, 2000.
1 23 EXPLANATION
1 24 This bill exempts from property taxation ramps or other
1 25 devices designed to provide access to a mobile, manufactured,
1 26 or modular home for a person with a disability. The bill
1 27 excludes the area occupied by such ramps or devices from the
1 28 total taxable square footage of a mobile, manufactured, or
1 29 modular home that is located in a mobile home park and of a
1 30 modular home located outside of a mobile home park. For
1 31 mobile or manufactured homes located outside of a mobile home
1 32 park, the bill exempts the value of the ramp or device from
1 33 assessment and taxation.
1 34 The bill applies to assessment years beginning on or after
1 35 January 1, 2000.
2 1 LSB 1323SS 78
2 2 sc/gg/8
Text: SF00038 Text: SF00040 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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