59 chapters · 1,000 sections in this title.
Iowa Code § 435.1 Definitions.
3.0K chars
The following definitions shall apply to this chapter : 1. Unless the context otherwise requires, “book” , “list” , “record” , or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445…
Iowa Code § 435.18 Penalty.
0.2K chars
Any person violating any provision of this chapter shall be guilty of a simple misdemeanor. [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §135D.18 ] C93, §435.18 Referred to in §435.24
Iowa Code § 435.2 Placement and taxation.
1.2K chars
1. If a mobile home is placed outside a mobile home park, the home is to be assessed and taxed as real estate. 2. If a manufactured home is placed in a manufactured home community or a mobile home park, the home must be titled and is subject to the manufactured or mobile home squ…
Iowa Code § 435.22 Annual tax — credit.
5.7K chars
1. The owner of each mobile home or manufactured home located within a manufactured home community or mobile home park shall pay to the county treasurer an annual tax. However, when the owner is any educational institution and the home is used solely for student housing or when t…