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.
[C66, 71, 73, 75, 77, 79, 81, § 135D.23]
87 Acts, ch 210, § 2
C93, § 435.23
94 Acts, ch 1110, §10, 24
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
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