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Board approves resolution to abate mobile-home taxes after Treasurer's request
Summary
The board considered Resolution 2026-0089 under Iowa Code 435.25 to abate taxes for a removed mobile home (VIN NEB59A24353). Treasurer Summer Portzen submitted the request, citing the park manager's confirmation the home was no longer located in the park; the packet shows the abatement total $194.
Dallas County's board reviewed a resolution (No. 2026-0089) to abate taxes on a mobile home under Iowa Code Sec. 435.25.
Treasurer Summer Portzen submitted supporting paperwork asking the board to abate $172 in tax plus $22 in interest (total $194) for a mobile home identified by VIN NEB59A24353 in Prairie Village; the form states that a park manager informed county staff the home "is no longer in the park," which the treasurer cited as the reason for abatement under state statute.
The resolution template and the treasurer's form were included in the packet and the document shows the auditor's attestation line for signature. The transcript excerpt provided includes the resolution language and the treasurer's request but does not include a verbatim roll-call transcript in the excerpt; the document in the minutes package lists the resolution number and the abatement total.
