Terms Used In Iowa Code 435.28

  • Retailer: means any person engaged in the business of selling tobacco, tobacco products, alternative nicotine products, or vapor products to ultimate consumers. See Iowa Code 453A.42
 Upon issuance of a certificate of title to a mobile home or manufactured home which is not located in a manufactured home community or mobile home park or retailer‘s inventory, the county treasurer shall notify the assessor of the existence of the home for tax assessment purposes.