Section 308.875 – Manufactured structures classified as real or personal property; effect of classification on other transactions.
If the manufactured structure and the land upon which the manufactured structure is situated are owned by the same person, the assessor shall assess the manufactured structure as real property. If the manufactured structure is owned separately and apart from the land upon which it is located, the assessor shall assess and tax the manufactured […]
Section 308.796
[1981 c.720 §6; 1997 c.811 §2; renumbered 308A.362 in 1999]
Section 308.797
[1981 c.720 §7; renumbered 308A.365 in 1999]
Section 308.798
[1981 c.720 §8; 1991 c.459 §178; renumbered 308A.368 in 1999]
Section 308.799
[1981 c.720 §9; renumbered 308A.371 in 1999]
Section 308.755
[1971 c.493 §4; 1999 c.503 §4; renumbered 308A.309 in 1999]
Section 308.800
[1981 c.720 §10; renumbered 308A.374 in 1999]
Section 308.760
[1971 c.493 §5; 1991 c.459 §164; renumbered 308A.312 in 1999]
Section 308.801
[1981 c.720 §11; 1999 c.314 §50; renumbered 308A.377 in 1999]
Section 308.765
[1971 c.493 §6; 1991 c.459 §165; 1997 c.541 §219a; renumbered 308A.315 in 1999]