reglab/housing_qa huggingface dataset:
IA Code § 435.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.2 - Placement and taxation.

435.2 Placement and taxation.   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 square foot tax. If a manufactured home is placed outside a manufactured home community or a mobile home park, the home must be titled and is to be assessed and taxed as real estate.   3. For the purposes of this chapter, a modular home shall not be construed to be a mobile home or manufactured home. If a modular home is placed inside or outside a manufactured home community or a mobile home park, the home shall be considered real property and is to be assessed and taxed as real estate. However, if a modular home is placed in a manufactured home community or 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. This subsection shall not prohibit the location of a modular home within a manufactured home community or mobile home park.  2009 Acts, ch 133, §146; 2010 Acts, ch 1069, §53, 147
IA Code § 435.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.18 - Penalty.

435.18 Penalty.   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
IA Code § 435.23 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.23 - Exemptions — prorating tax.

435.23 Exemptions — prorating tax.   1. The manufacturer’s and retailer’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, fifth-wheel travel trailers, and towable recreational vehicles shall be exempt from this tax. The homes, travel trailers, fifth-wheel travel trailers, and towable recreational vehicles in the inventory of manufacturers and retailers shall be exempt from personal property tax.   2. 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; 2010 Acts, ch 1108, §11, 15; 2011 Acts, ch 25, §46; 2019 Acts, ch 67, §19, 20  Referred to in §331.559
IA Code § 435.25 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.25 - Apportionment and collection of taxes.

435.25 Apportionment and collection of taxes.   1. The tax and interest for delinquent taxes collected under section 435.24 shall be apportioned in the same manner as though they were the proceeds of taxes levied on real property at the same location as the home.   2. Chapters 446, 447, and 448 apply to the sale of a home for the collection of delinquent taxes and interest, the redemption of a home sold for the collection of delinquent taxes and interest, and the execution of a tax sale certificate of title for the purchase of a home sold for the collection of delinquent taxes and interest in the same manner as though a home were real property within the meaning of these chapters to the extent consistent with this chapter. The certificate of title shall be issued by the county treasurer. The treasurer shall charge ten dollars for each certificate of title, except that the treasurer shall issue a tax sale certificate of title to the county at no charge.   3. When a home is removed from the county where delinquent taxes, regular or special, are owing, or when it is administratively impractical to pursue tax collection through the remedies of this section, all taxes, regular and special, interest, and costs shall be abated by resolution of the county board of supervisors. The resolution shall direct the treasurer to strike from the tax books the reference to that home.  [C66, 71, 73, 75, 77, 79, 81, §135D.25; 82 Acts, ch 1251, §3]  87 Acts, ch 210, §6, 7; 88 Acts, ch 1134, §26; 92 Acts, ch 1016, §2  C93, §435.25  94 Acts, ch 1110, §13, 24; 2018 Acts, ch 1041, §127  Referred to in §331.559, 435.22  Apportionment of property taxes, see §445.38
IA Code § 435.26 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.26 - Conversion to real property.

435.26 Conversion to real property.   1. a. A mobile home or manufactured home which is located outside a manufactured home community or mobile home park shall be converted to real estate by being placed on a permanent foundation and shall be assessed for real estate taxes. A home, after conversion to real estate, is eligible for the homestead tax credit and the military service tax exemption as provided in sections 425.2 and 426A.11. A taxable mobile home or manufactured home which is located outside of a manufactured home community or mobile home park as of January 1, 1995, is also exempt from the permanent foundation requirements of this chapter until the home is relocated.   b. If a security interest is noted on the certificate of title, the home owner shall tender to the secured party a mortgage on the real estate upon which the home is to be located in the unpaid amount of the secured debt, and with the same priority as or a higher priority than the secured party’s security interest, or shall obtain the written consent of the secured party to the conversion, in which latter case the lien notation on the certificate of title shall suffice to preserve the lienholder’s security in the home separate from any interest in the land.   2. After complying with subsection 1, the owner shall notify the assessor who shall inspect the new premises for compliance. If a security interest is noted on the certificate of title, the assessor shall require an affidavit, as defined in section 622.85, from the home owner, declaring that the owner has complied with subsection 1, paragraph “b”, and setting forth the method of compliance.   a. If compliance with subsection 1, paragraph “b”, has been accomplished by the secured party accepting the tender of a mortgage, the assessor shall collect the home vehicle title and enter the property upon the tax rolls.   b. If compliance with subsection 1, paragraph “b”, has been accomplished by the secured party consenting to the conversion without accepting a mortgage, the secured party shall retain the home vehicle title and the assessor shall note the conversion on the assessor’s records and enter the property upon the tax rolls. So long as a security interest is noted on the certificate of title, the title to the home will not be merged with title to the land, and the sale or foreclosure of an interest in the land shall not affect title to the home or any security interest in the home.   3. When the property is entered on the tax rolls, the assessor shall also enter on the tax rolls the title number last assigned to the mobile home or manufactured home and the manufacturer’s identification number.  [C66, 71, 73, 75, 77, 79, 81, §135D.26]  83 Acts, ch 64, §1; 85 Acts, ch 98, §2; 89 Acts, ch 260, §1; 91 Acts, ch 191, §4, 5  C93, §435.26  94 Acts, ch 1110, §14, 24; 98 Acts, ch 1107, §20, 21, 33; 99 Acts, ch 114, §26; 2001 Acts, ch 153, §16; 2003 Acts, ch 108, §74; 2009 Acts, ch 133, §147  Referred to in §331.559, 435.27, 657A.1
IA Code § 435.26A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.26A - Surrender of title.

435.26A Surrender of title.   1. A person who owns a manufactured home that is located in a manufactured home community and is installed on a permanent foundation may surrender the manufactured home’s certificate of title to the county treasurer for the purpose of assuring eligibility for funds available from mortgage lending programs sponsored by the federal national mortgage association, the federal home loan mortgage corporation, the United States department of agriculture, or any other federal governmental agency or instrumentality that has similar requirements for mortgage lending programs.   2. a. Upon receipt of a certificate of title from a manufactured home owner, a county treasurer shall notify the state department of transportation that the certificate of title has been surrendered, remove the registration of title from the county treasurer’s records, and destroy the certificate of title.   b. The manufactured home owner or the owner’s representative shall provide to the county recorder the identifying data of the manufactured home, including the owner’s name, the name of the manufacturer, the model name, the year of manufacture, and the serial number of the home, along with the legal description of the real estate on which the manufactured home is located. In addition, evidence shall be provided of the surrender of the certificate of title. After the surrender of the certificate of title of a manufactured home under this section, conveyance of an interest in the manufactured home shall not require transfer of title so long as the manufactured home remains on the same real estate site.   3. After the surrender of a manufactured home’s certificate of title under this section, the manufactured home shall continue to be taxed under section 435.22 and is not eligible for the homestead tax credit or the military service tax exemption. A foreclosure action on a manufactured home whose title has been surrendered under this section shall be conducted as a real estate foreclosure. A tax lien and its priority shall remain the same on a manufactured home after its certificate of title has been surrendered.   4. The certificate of title of a manufactured home shall not be surrendered under this section if an unreleased security interest is noted on the certificate of title.   5. An owner of a manufactured home who has surrendered a certificate of title under this section and requires another certificate of title for the manufactured home is required to apply for a certificate of title under chapter 321. If supporting documents for the reissuance of a title are not available or sufficient, the procedure for the reissuance of a title specified in the rules of the state department of transportation shall be used.  2003 Acts, ch 24, §7, 10; 2003 Acts, ch 179, §128, 159  ; 2003 Acts, 1st Ex, ch 2, §26, 209  ; 2011 Acts, ch 25, §143
IA Code § 435.27 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.27 - Reconversion.

435.27 Reconversion.   1. A mobile home or manufactured home converted to real estate under section 435.26 may be reconverted to a home as provided in this section when it is moved to a manufactured home community or mobile home park or a manufactured or mobile home retailer’s inventory. When the home is located within a manufactured home community or mobile home park, the home shall be taxed pursuant to section 435.22, subsection 1, paragraph “a”.   2. a. If the vehicular frame of the home can be modified to return it to the status of a mobile home or manufactured home, the owner or a secured party holding a mortgage or certificate of title pursuant to section 435.26 who has obtained possession of the home may apply to the county treasurer as provided in section 321.20 for a certificate of title for the home. If a mortgage exists on the real estate, a security interest in the home shall be given to a secured party not applying for reconversion and noted on the certificate of title with the same priority or a higher priority than the secured party’s mortgage interest. A reconversion shall not occur without the written consent of every secured party holding a mortgage or certificate of title.   b. If the secured party has elected to retain the home vehicle title pursuant to section 435.26, subsection 2, paragraph “b”, an owner applying for reconversion shall present to the county treasurer written consent to the reconversion from all secured parties and an affirmation from the secured party holding the title that the title is in its possession and is intact. Upon receipt of the affirmation, the county treasurer shall notify the assessor of the reconversion, which notification constitutes compliance by the owner with subsection 3.   3. After compliance with subsection 2 and receipt of the title, the owner shall notify the assessor of the reconversion. The assessor shall remove the assessed valuation of the home from assessment rolls as of the succeeding January 1 when the home becomes subject to taxation as provided under section 435.24.  85 Acts, ch 98, §1  CS85, §135D.27  89 Acts, ch 260, §2  C93, §435.27  94 Acts, ch 1110, §15, 24; 98 Acts, ch 1107, §22, 33; 2001 Acts, ch 153, §16, 18; 2002 Acts, ch 1119, §57; 2011 Acts, ch 25, §135, 143  Referred to in §435.26B
IA Code § 435.28 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.28 - County treasurer to notify assessor.

435.28 County treasurer to notify assessor.   Upon issuance of a certificate of title to a mobile home or manufactured home which is not located in a manufactured home community or mobile home park or retailer’s inventory, the county treasurer shall notify the assessor of the existence of the home for tax assessment purposes.  94 Acts, ch 1110, §16, 24; 2001 Acts, ch 153, §16; 2010 Acts, ch 1108, §14, 15
IA Code § 435.29 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.29 - Civil penalty.

435.29 Civil penalty.   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
IA Code § 435.33 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.33 - Rent reimbursement.

435.33 Rent reimbursement.   A home owner who qualifies for a reduced tax rate provided in section 435.22 and who rents a space upon which to set the home shall be entitled to the protections provided in sections 425.33 through 425.36 and if the home owner who qualifies for a reduced tax rate believes that a landlord has increased the home owner’s rent because the home owner is eligible for a reduced tax rate, the provisions of sections 425.33 and 425.36 shall be applicable.  [C77, 79, 81, §135D.33]  C93, §435.33  94 Acts, ch 1110, §18, 24; 2019 Acts, ch 59, §131
IA Code § 435.34 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.34 - Modular home exemption.

435.34 Modular home exemption. Repealed by  2009 Acts, ch 133, §191  . See §435.2(3).
IA Code § 435.35 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES|Section 435.35 - Existing home outside of manufactured home community or mobile home park — exemption.

435.35 Existing home outside of manufactured home community or mobile home park — exemption. Repealed by  2009 Acts, ch 133, §191  . See §435.26(1).
IA Code § 437.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437 - ELECTRIC TRANSMISSION LINES TAX|Section 437.1 - Definitions.

437.1 Definitions.   As used in this chapter, unless the context otherwise requires:   1. “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 445.1.   2. “Company” means an electric cooperative referred to in section 437A.7, subsection 3, paragraph “c”.   3. “Electric cooperative” means an electric utility provider formed or organized as an electric cooperative under the laws of this state or elsewhere.   4. “Transmission lines” means electric lines and associated facilities operating at thirty-four thousand five hundred volts or higher voltage, and substations, transformers, and associated facilities operated at thirty-four thousand five hundred or more volts on the low voltage side.  [SS15, §1346-r; C24, 27, 31, 35, 39, §7089; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.1]  95 Acts, ch 83, §25; 98 Acts, ch 1194, §32, 40; 2000 Acts, ch 1148, §1; 2002 Acts, ch 1119, §200, 201  Referred to in §420.207
IA Code § 437.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437 - ELECTRIC TRANSMISSION LINES TAX|Section 437.2 - Statement required.

437.2 Statement required.   Every company owning or operating a transmission line or lines for the conduct of electric energy and which line or lines are located within the state, and which said line or lines are also located wholly or partly outside cities, shall, on or before the first day of May in each year, furnish to the department of revenue a verified statement as to its entire line or lines within this state, when all of said line or lines are located outside cities, and as to such portion of its line or lines within this state as are located outside cities, when such line or lines are located partly outside and partly inside cities, showing:   1. The total number of miles of line owned, operated, or leased, located outside cities within this state, with a separate showing of the number of miles leased.   2. The location and length of each division within the state and the character of poles, towers, wires, substation equipment, and other construction of each such division, designating the length and portion thereof in each separate county into which each such division extends.  [SS15, §1346-k; C24, 27, 31, 35, 39, §7090; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.2]  2003 Acts, ch 145, §286; 2015 Acts, ch 109, §38, 75  Referred to in §437.5, 437.6, 437.11, 437.13, 437.15
IA Code § 437.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437 - ELECTRIC TRANSMISSION LINES TAX|Section 437.3 - Verification.

437.3 Verification.   The verification of any statement required by law shall be made by some member, officer, or agent of the company having knowledge of the facts.  [SS15, §1346-r; C24, 27, 31, 35, 39, §7091; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.3]  98 Acts, ch 1194, §33, 40  Referred to in §420.207
IA Code § 437.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437 - ELECTRIC TRANSMISSION LINES TAX|Section 437.4 - Additional statement.

437.4 Additional statement.   Upon receipt of the statements from the companies, the department of revenue shall examine the statements, and if the department deems them insufficient, and that further information is required, the department shall require the company making the statements to make other or further statement as the department deems necessary, notifying the company by mail.  [SS15, §1346-l; C24, 27, 31, 35, 39, §7092; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.4]  86 Acts, ch 1241, §39; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §39, 75  Referred to in §437.5
IA Code § 437.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437 - ELECTRIC TRANSMISSION LINES TAX|Section 437.5 - Failure to furnish.

437.5 Failure to furnish.   In case of the total failure or refusal to make any statement required by sections 437.2 and 437.4 to be made by May 1 in any year, or of failure or refusal to make other or further statement within thirty days from the time the notice is received by the company that the additional statement is required by the department of revenue, the company shall forfeit and pay to the state, one hundred dollars for each day the total failure or refusal to make any report is continued beyond the first day of May of the year in which it is required, or in case of any other or further report required by the department for each day it is delayed beyond thirty days from the receipt of the notice by the company that the additional report is required. The forfeiture shall be sued for and recovered in any proper form of action in the name of the state and on relation of the director of revenue of the state, and the penalty, when collected, shall be paid into the general fund of the state.  [SS15, §1346-l; C24, 27, 31, 35, 39, §7093; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.5]  86 Acts, ch 1241, §40; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §40, 75
IA Code § 437.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437 - ELECTRIC TRANSMISSION LINES TAX|Section 437.6 - Actual value.

437.6 Actual value.   On or before October 31 each year, the department of revenue shall proceed to find the actual value of that part of such transmission line or lines referred to in section 437.2, owned or operated by any company, that is located within this state but outside cities, including the whole of such line or lines when all of such line or lines owned or operated by said company is located wholly outside of cities, taking into consideration the information obtained from the statements required by this chapter, and any further information obtainable, using the same as a means of determining the actual cash value of such transmission line or lines or part thereof, within this state, located outside of cities. The department shall then ascertain the value per mile of such transmission line or lines owned or operated by each company specified in section 437.2, by dividing the total value as above ascertained by the number of miles of line of such company within the state located outside of cities, and the result shall be deemed and held to be the actual value per mile of said transmission line or lines of each of said companies within the state located outside of cities.  [SS15, §1346-m; C24, 27, 31, 35, 39, §7094; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.6]  2003 Acts, ch 145, §286; 2009 Acts, ch 60, §13; 2015 Acts, ch 109, §41, 75  Referred to in §437.11
IA Code § 437.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437 - ELECTRIC TRANSMISSION LINES TAX|Section 437.7 - Taxable value.

437.7 Taxable value.   The taxable value of such line or lines of which the department of revenue by this chapter is required to find the value, shall be determined by taking the percentage of the actual value so ascertained, as provided by section 441.21, and the ratio between the actual value and the assessed or taxable value of the transmission line or lines of each of said companies located outside of cities shall be the same as in the case of the property of private individuals.  [SS15, §1346-m; C24, 27, 31, 35, 39, §7095; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.7]  2003 Acts, ch 145, §286; 2015 Acts, ch 109, §42, 75  Referred to in §437.11
IA Code § 437.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437 - ELECTRIC TRANSMISSION LINES TAX|Section 437.8 - Hearing.

437.8 Hearing.   At the time of determination of value by the department of revenue, any company interested shall have the right to appear by its officers, agents, and attorneys before the department, and be heard on the question of the value of its property for taxation.  [SS15, §1346-m; C24, 27, 31, 35, 39, §7096; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.8]  2003 Acts, ch 145, §286; 2015 Acts, ch 109, §43, 75  Referred to in §437.11