Iowa § 435.23 - 435.23 Exemptions — prorating tax.
Full text of Iowa Iowa Code § 435.23 — 435.23 Exemptions — prorating tax., with citation guidance and answers to common questions.
§ 435.23. 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 Fri Dec 12 20:25:19 2025 Iowa Code 2026, Section 435.23 (30, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 435.23
What does Iowa Code § 435.23 cover?
Section 435.23 ("435.23 Exemptions — prorating tax.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 435.23?
A common citation format is "Iowa Code § 435.23" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 435.23 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.