The owner of each mobile home, manufactured home, or modular home, located within a mobile home park shall pay to the county treasurer an annual tax. However, when the owner is any educational institution and the home is used solely for student housing or when the owner is the state of Iowa or a subdivision of the state, the owner shall be exempt from the tax. The annual tax shall be computed as follows:
1. Multiply the number of square feet of floor space each home contains when parked and in use by twenty cents. In computing floor space, the exterior measurements of the home shall be used as shown on the certificate of title, but not including any area occupied by a hitching device.
2. If the owner of the home is an Iowa resident, has attained the age of twenty-three years on or before December 31 of the base year, and has an income when included with that of a spouse which is less than six thousand dollars per year, the annual tax shall not be imposed on the home. If the income is six thousand dollars or more but less than fourteen thousand dollars, the annual tax shall be computed as follows: Q $KIP$ 1 P MARGINS F *T( $T2@If the Household$T14@Annual Tax Per ~~ $T2@Income is:$T14@Square Foot: ~~ $ 6,000--- 6,999.99$T16@ 3.0 cents ~~ $T2@ 7,000--- 7,999.99$T16@ 6.0 ~~ $T2@ 8,000--- 9,999.99$T16@10.0 ~~ $T2@10,000---11,999.99$T16@13.0 ~~ $T2@12,000---13,999.99$T16@15.0 ~~ P MARGINS L *T) Q $KIP$ 1
For purposes of this subsection "income" means income as defined in section 425.17, subsection 7, and "base year" means the calendar year preceding the year in which the claim for a reduced rate of tax is filed. The home reduced rate of tax shall only be allowed on the home in which the claimant is residing at the time in which the claim for a reduced rate of tax is filed.
3. The amount thus computed shall be the annual tax for all homes, except as follows:
a. For the sixth through ninth years after the year of manufacture the annual tax is ninety percent of the tax computed according to subsection 1 or 2 of this section, whichever is applicable.
b. For all homes ten or more years after the year of manufacture the annual tax is eighty percent of the tax computed according to subsection 1 or 2 of this section, whichever is applicable.
4. The tax shall be figured to the nearest even whole dollar.
5. A claim for credit for mobile home tax due shall not be paid or allowed unless the claim is actually filed with the county treasurer between January 1 and June 1, both dates inclusive, immediately preceding the fiscal year during which the home taxes are due and, with the exception of a claim filed on behalf of a deceased claimant by the claimant's legal guardian, spouse, or attorney, or by the executor or administrator of the claimant's estate, contains an affidavit of the claimant's intent to occupy the home for six months or more during the fiscal year beginning in the calendar year in which the claim is filed. However, in case of sickness, absence, or other disability of the claimant, or if in the judgment of the county treasurer good cause exists, the county treasurer may extend the time for filing a claim for credit through September 30 of the same calendar year. The county treasurer shall certify to the director of revenue and finance on or before November 15 each year the total dollar amount due for claims allowed.
The forms for filing the claim shall be provided by the department of revenue and finance. The forms shall require information as determined by the department.
In case of sickness, absence, or other disability of the claimant or if, in the judgment of the director of revenue and finance, good cause exists and the claimant requests an ex- tension, the director may extend the time for filing a claim for credit or reimbursement. However, any further time granted shall not extend beyond December 31 of the year in which the claim was required to be filed. Claims filed as a result of this paragraph shall be filed with the director who shall provide for the reimbursement of the claim to the claimant.
The director of revenue and finance shall certify the amount due to each county, which amount shall be the dollar amount which will not be collected due to the granting of the reduced tax rate under subsection 2.
The amounts due each county shall be paid by the department of revenue and finance on December 15 of each year, drawn upon warrants payable to the respective county treasurers. The county treasurer in each county shall apportion the payment in accordance with section 435.25.
There is appropriated annually from the general fund of the state to the department of revenue and finance an amount sufficient to carry out this subsection.
[C66, § 135D.22; C71, 73, 75, § 135D.22, 135D.28; C77, 79, 81, § 135D.22; 82 Acts, ch 1251, § 1]
83 Acts, ch 172, § 2; 83 Acts, ch 189, § 1, 2, 4, 6; 86 Acts, ch 1244, § 26; 87 Acts, ch 198, § 1; 87 Acts, ch 210, § 1; 88 Acts, ch 1139, § 1; 89 Acts, ch 190, § 1; 90 Acts, ch 1250, § 1; 91 Acts, ch 267, § 513; 92 Acts, 2nd Ex, ch 1001, §215, 216 ~IC93, § 435.22 ~I94 Acts, ch 1110, §7--;9; 94 Acts, ch 1165, §30; 96 Acts, ch 1167, § 7
Referred to in § 331.429, 331.559, 435.1, 435.27, 435.33
1992 amendments effective January 1, 1993, for claims filed on or after that date; 92 Acts, 2nd Ex, ch 1001, §225 ~ITax provisions of 1994 amendments by 94 Acts, ch 1110, §7--;9, take effect January 1, 1995; 94 Acts, ch 1110, §24 ~I1994 amendment to subsection 2, unnumbered paragraph 1, by 94 Acts, ch 1165, §30, takes effect January 1, 1995, for claims filed on or after that date; 94 Acts, ch 1165, §50 ~I1996 amendments to subsection 5, unnumbered paragraph 1 apply to claims filed on or after January 1, 1996; 96 Acts, ch 1167, § 8
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