Iowa § 435.1 Definitions

Iowa Statutes

§ 435.1 — Definitions

Iowa § 435.1

Title XFINANCIAL RESOURCES

Ch. 435PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES

This text of Iowa § 435.1 (Definitions) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 435.1 (2026).

Text

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 445.1.

2.“Home” means a mobile home or a manufactured home.

3.“Manufacturedhome”meansafactory-builtstructurebuiltunderauthorityof42U.S.C. §5403, that is required by federal law to display a seal from the United States department of housing and urban development, and was constructed on or after June 15, 1976.

4.“Manufactured home community” means the same as land-leased community defined in sections 335.30A and 414.28A. The term “manufactured home community” shall not be construed to include manufactured or mobile homes

Free access — add to your briefcase to read the full text and ask questions with AI

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 445.1.
2. “Home” means a mobile home or a manufactured home.
3. “Manufacturedhome”meansafactory-builtstructurebuiltunderauthorityof42U.S.C.
§5403, that is required by federal law to display a seal from the United States department of
housing and urban development, and was constructed on or after June 15, 1976.
4. “Manufactured home community” means the same as land-leased community defined
in sections 335.30A and 414.28A. The term “manufactured home community” shall not be
construed to include manufactured or mobile homes, buildings, tents, or other structures
temporarily maintained by any individual, educational institution, or company on their own
premises and used exclusively to house their own labor or students.
5. “Mobile home” means any vehicle without motive power used or so manufactured or
constructed as to permit its being used as a conveyance upon the public streets and highways
and so designed, constructed, or reconstructed as will permit the vehicle to be used as a place
for human habitation by one or more persons; but shall also include any such vehicle with
motive power not registered as a motor vehicle in Iowa. A “mobile home” is not built to a
mandatory building code, contains no state or federal seals, and was built before June 15,
1976.
6. “Mobile home park” means a site, lot, field, or tract of land upon which three or more
mobile homes or manufactured homes, or a combination of any of these homes, are placed
on developed spaces and operated as a for-profit enterprise with water, sewer or septic, and
electrical services available. The term “mobile home park” shall not be construed to include
manufactured or mobile homes, buildings, tents, or other structures temporarily maintained
by any individual, educational institution, or company on their own premises and used
exclusively to house their own labor or students.
7. “Modular home” means a factory-built structure which is manufactured to be used as
a place of human habitation, is constructed to comply with the Iowa state building code for
modular factory-built structures, as adopted pursuant to section 103A.7, and must display the
seal issued by the state building code commissioner.