The person who moves the mobile home or manufactured home without having obtained a tax clearance statement as provided in section 435.24 shall pay a civil penalty of one hundred dollars. The penalty money shall be credited to the general fund of the county.
85 Acts, ch 70, §2
CS85, § 135D.29
C93, § 435.29
94 Acts, ch 1110, §17, 24; 98 Acts, ch 1107, § 23, 33
Tax provisions of 1994 amendments take effect January 1, 1995; 94 Acts, ch 1110, §24
1998 amendment applies retroactively to the assessment year beginning January 1, 1998, and to all subsequent assessment years; 98 Acts, ch 1107, § 33
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