A taxable mobile home, manufactured home, or modular home which is not located in a mobile home park as of January 1, 1995, shall be assessed and taxed as real estate. The home is also exempt from the permanent foundation requirements of this chapter until the home is relocated.
94 Acts, ch 1110, §19
January 1, 1995, effective date for tax provisions; see 94 Acts, ch 1110, §24
Iowa General Assembly
Search: Iowa Code 1997
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