Iowa Admin. Code r. 441-62.6 - [Effective 8/1/2025] Mobile, modular, and manufactured homes
Rent paid by an eligible claimant for occupancy of a mobile, modular, or manufactured home subject to the annual tax as provided in Iowa Code chapter 435 is subject to reimbursement regardless of how the home is taxed.
This rule is intended to implement Iowa Code section 425.17(4).
Notes
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Information contained on a rent reimbursement claim form is confidential except that the information may be released to an employee of the department of inspections and appeals to assist in the performance of an audit or investigation. Rule 701-6.3 (17A) contains guidelines that govern such audits and investigations.
This rule is intended to implement Iowa Code section 425.28.