# Iowa Code § 435.1: Definitions > Iowa · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.1 ## Section - **Citation:** Iowa Code § 435.1 - **Heading:** Definitions - **Jurisdiction:** Iowa - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** IA Code / Title X / Chapter 435 / Section 435.1 ## 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) “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, §1114C93, §435.194 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 ## Nearby sections - [Iowa Code § 435.1 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.1.md) - [Iowa Code § 435.2 Placement and taxation.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.2.md) - [Iowa Code § 435.18 Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.18.md) - [Iowa Code § 435.22 Annual tax credit.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.22.md) - [Iowa Code § 435.23 Exemptions prorating tax.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.23.md) - [Iowa Code § 435.24 Collection of tax.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.24.md) - [Iowa Code § 435.25 Apportionment and collection of taxes.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.25.md) - [Iowa Code § 435.26 Conversion to real property.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.26.md) - [Iowa Code § 435.26A Surrender of title.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.26A.md) - [Iowa Code § 435.26B Affidavit in lieu of surrender of certificate of title manufactured and mobile homes.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.26B.md) - [Iowa Code § 435.27 Reconversion.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.27.md) - [Iowa Code § 435.28 County treasurer to notify assessor.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.28.md) - [Iowa Code § 435.29 Civil penalty.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.29.md) - [Iowa Code § 435.33 Rent reimbursement.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.33.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.1. 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