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

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