Text: SF02165 Text: SF02167 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 441.21, Code Supplement 1999, is
1 2 amended by adding the following new subsection:
1 3 NEW SUBSECTION. 12. Beginning with valuations established
1 4 on or after January 1, 2001, the land and improvements to the
1 5 land which are located in a mobile home park or a land-leased
1 6 manufactured home community and which are not subject to the
1 7 tax under chapter 435, shall be valued as residential property
1 8 and shall be assessed at the same percentage of actual value
1 9 as is all other residential property. For purposes of this
1 10 subsection, "manufactured home" and "mobile home park" mean
1 11 the same as defined in section 435.1.
1 12 EXPLANATION
1 13 The bill provides that beginning with assessments on or
1 14 after January 1, 2001, land and improvements to land which are
1 15 not subject to the tax on mobile homes or manufactured housing
1 16 and which are located in a mobile home park or a land-leased
1 17 manufactured home community shall be valued as residential
1 18 property and assessed at the same percentage as all other
1 19 residential property.
1 20 LSB 6049SS 78
1 21 mg/cf/24
Text: SF02165 Text: SF02167 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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