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 manufactured home community or 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; 2001 Acts, ch 153, §16
Referred to in § 331.559
*See § 435.34
Previous Section 435.22
Next Section 435.24
© 2002 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Thu Jan 24 10:51:05 CST 2002