For the purposes of this chapter a modular home shall not be construed to be a mobile home and shall be exempt from the provisions of this chapter. However, this section shall not prohibit the location of a modular home within a mobile home park.
This section does not apply to mobile home parks in existence on or before January 1, 1998. If a modular home is placed in a mobile home park which was in existence on or before January 1, 1998, that modular home shall be subject to property tax pursuant to section 435.22.
98 Acts, ch 1107, §24, 33
Section 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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