Director of revenue to notify assessor of home's location, when.

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Effective - 31 Dec 1985

700.500. Director of revenue to notify assessor of home's location, when. — 1. The director of revenue shall notify the assessor of the county in which the manufactured home is located when the following occur:

(1) Sales tax is paid on the manufactured home and a certificate of title therefor is issued; or

(2) Title to any manufactured home is transferred.

2. As used in this section, the term "manufactured home" shall have the same meaning given it in section 700.010.

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(L. 1985 S.B. 152 § 700.250)

Effective 12-31-85


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