Text: SF00120 Text: SF00122 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 427.1, Code 1999, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 30. MOBILE HOME PARK STORM SHELTER. A 1 4 structure constructed as a storm shelter at a mobile home 1 5 park. If the structure serves a use in addition to use as a 1 6 storm shelter, the exemption shall apply only to that portion 1 7 of the structure which serves as a storm shelter. 1 8 Sec. 2. APPLICABILITY. Section 1 of this Act applies 1 9 retroactively to January 1, 1999, for property tax assessment 1 10 years beginning on or after January 1, 1999. 1 11 EXPLANATION 1 12 This bill provides a property tax exemption for the mobile 1 13 home park storm shelters retroactive to property tax 1 14 assessments made on or after January 1, 1999. 1 15 LSB 1751SS 78 1 16 tj/jw/5
Text: SF00120 Text: SF00122 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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