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.
(L. 1985 S.B. 152 § 700.250)
Effective 12-31-85