Text: SSB01040                          Text: SSB01042
Text: SSB01000 - SSB01099               Text: SSB Index
Bills and Amendments: General Index     Bill History: General Index



Senate Study Bill 1041

Bill Text

PAG LIN
  1  1    Section 1.  Section 435.22, Code 2001, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  6.  Appurtenances on the mobile home site
  1  4 shall not be taxed except for a garage.  A garage shall be
  1  5 taxed and classified as residential property.  If the garage
  1  6 is owned by the tenant, the tax statement shall be sent to the
  1  7 tenant pursuant to section 445.5.  
  1  8                           EXPLANATION
  1  9    This bill provides that no appurtenances, except a garage,
  1 10 on a mobile home site in a mobile home park shall be taxed.
  1 11 The garage is to be taxed and classified as residential
  1 12 property.  
  1 13 LSB 1705SC 79
  1 14 mg/cls/14
     

Text: SSB01040                          Text: SSB01042
Text: SSB01000 - SSB01099               Text: SSB Index
Bills and Amendments: General Index     Bill History: General Index

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