In correspondence with MHMSM, Joe Kelly, Executive Director of the Manufactured Housing Association of Iowa, says state law requires each Land Lease Community (LLC) to file an annual report with the county treasurers by June 1 with the name of each home owner and the home mailing address.  Says Kelly:  “I know that very few community owners are complying with this legal requirement because treasurers are telling me that compliance is not very good.   Our industry is quick to complain to local governments when they aren’t following the law.  We should make a better effort to comply with 435.24(3).”  Each LLC is also required to file a report by December 1 of any changes of homes or owners.