Iowa Code

Iowa Code § 435.1 (2026)

Definitions

✓ current as of July 2026

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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. “Manufactured home” means a factory-built structure built under authority of 42 U.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. [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §135D.1] 86 Acts, ch 1245, §1114\n\nTue Dec 09 22:11:36 2025 Iowa Code 2026, Chapter 435 (33, 0) §435.1, PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES 2\n\n C93, §435.1 94 Acts, ch 1110, §3 – 6, 24; 95 Acts, ch 57, §10, 26; 97 Acts, ch 121, §15, 16; 98 Acts, ch 1107, §17, 18, 33; 2000 Acts, ch 1148, §1; 2001 Acts, ch 153, §11; 2002 Acts, ch 1119, §200, 201; 2004 Acts, ch 1086, §71; 2005 Acts, ch 3, §72; 2009 Acts, ch 133, §145 Referred to in §16.45, 331.301, 358C.13, 364.3, 384.84, 403.22, 423.3, 426A.11, 427.1(30), 435.24, 441.21, 555B.1, 555C.1, 557B.1, 562B.7, 657A.1 \n

Notes of Decisions

Cited in 1 case, 2000–2000 · leading case: Knudson v. City of Decorah, 622 N.W.2d 42 (Iowa 2000).

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Knudson v. City of Decorah, 622 N.W.2d 42 (Iowa 2000). · cites it 6× “” Iowa Code § 435.1 (2) (1997). On May 19, 1998, the City approved an addendum to the Renewal Project subdivision plat and restrictive covenants by the developers, Aase Haugen Properties, Inc.”

— Iowa Code § 435.1(2) — 1 case

Knudson v. City of Decorah, 622 N.W.2d 42 (Iowa 2000). “” Iowa Code § 435.1 (2) (1997). On May 19, 1998, the City approved an addendum to the Renewal Project subdivision plat and restrictive covenants by the developers, Aase Haugen Properties, Inc.”

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