435.23  Exemptions--prorating tax.

The manufacturer's and dealer's inventory of mobile homes, manufactured homes, or modular homes* not in use as a place of human habitation shall be exempt from the annual tax. All travel trailers shall be exempt from this tax. The homes and travel trailers in the inventory of manufacturers and dealers shall be exempt from personal property tax. The homes coming into Iowa from out of state and located in a mobile home park shall be liable for the tax computed pro rata to the nearest whole month, for the time the home is actually situated in Iowa.

Section History: Early form

  [C66, 71, 73, 75, 77, 79, 81, § 135D.23]

Section History: Recent form

  87 Acts, ch 210, § 2

  C93, § 435.23

  94 Acts, ch 1110, §10, 24

Internal References

  Referred to in § 331.559


  Tax provisions of 1994 amendments take effect January 1, 1995; 94 Acts, ch 1110, §24

  *Modular homes were removed from scope of chapter by 98 Acts, ch 1107, § 17 et seq.; corrective legislation is pending

Previous Section 435.22

Next Section 435.24

Return To Home index

© 1999 Cornell College and League of Women Voters of Iowa

Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Thu Mar 18 15:00:31 CST 1999
URL: /DOCS/IACODE/1999/435/23.html