FrankGoortani/open-us-law huggingface dataset:
Iowa Code § 404.3B — IA Code / Title IX / Chapter 404 / Section 404.3B
Abandoned real property exemption.
Status: in_force

(1) Notwithstanding the schedules provided for in section 404.3, a city or county may provide that all qualified real estate that meets the definition of abandoned as stated in section 657A.1 is eligible to receive an exemption from taxation based on the schedule set forth in subsection 2 or 3.

(2) All qualified real estate described in subsection 1 is eligible to receive a partial exemption from taxation on the actual value added by the improvements. The exemption is for a period of fifteen years. The amount of the partial exemption is equal to a percent of the actual value added by the improvements, determined as follows:

(2) (a) For the first year, eighty percent.

(2) (b) For the second year, seventy-five percent.

(2) (c) For the third year, seventy percent.

(2) (d) For the fourth year, sixty-five percent.

(2) (e) For the fifth year, sixty percent.

(2) (f) For the sixth year, fifty-five percent.

(2) (g) For the seventh year, fifty percent.

(2) (h) For the eighth year, forty-five percent.

(2) (i) For the ninth year, forty percent.

(2) (j) For the tenth year, thirty-five percent.

(2) (k) For the eleventh year, thirty percent.

(2) (l) For the twelfth year, twenty-five percent.

(2) (m) For the thirteenth year, twenty percent.

(2) (n) For the fourteenth year, twenty percent.

(2) (o) For the fifteenth year, twenty percent.

(3) All qualified real estate described in subsection 1 is eligible to receive a one hundred percent exemption from taxation on the actual value added by the improvements. The exemption is for a period of five years.

2004 Acts, ch 1165, §4, 11, 12
Iowa Code § 376.8 — IA Code / Title IX / Chapter 376 / Section 376.8
Persons elected in city elections.
Status: in_force

(1) In a regular city election following a city primary, the candidates receiving the greatest number of votes cast for each office on the ballot are elected, to the extent necessary to fill the positions open.

(2) In a regular city election held for a city where the council has chosen a runoff election in lieu of a primary, candidates are elected as provided by subsection 1, except that no candidate is elected who fails to receive a majority of the votes cast for the office in question. In the case of at-large elections to a multimember body, a majority is one vote more than half the quotient found by dividing the total number of votes cast for all candidates for that body by the number of positions to be filled. In calculating the number of votes necessary to constitute a majority, fractions shall be rounded up to the next higher whole number.

(3) In a regular city election held for a city where the council has chosen to have nominations made in the manner provided by chapter 44 or 45, the candidates who receive the greatest number of votes for each office on the ballot are elected, to the extent necessary to fill the positions open.

[S13, §1056-a21; SS15, §1056-b4; C24, 27, 31, 35, 39, §6492, 6638; C46, 50, §416.16, 419.24; C54, 58, 62, 66, 71, 73, §363.16; C75, 77, 79, 81, §376.8]88 Acts, ch 1119, §41; 2010 Acts, ch 1061, §153
Iowa Code § 679B.11 — IA Code / Title XV / Chapter 679B / Section 679B.11
Investigation — report filed — public inspection.
Status: in_force

The board shall as soon as practical visit the place where the controversy exists and make careful inquiry into the cause, and the said board may, with the consent of the governor, conduct such inquiry beyond the limits of the state. The board shall hear all persons interested who come before it, advise the respective parties what ought to be done or submitted to by either or both of the parties to the dispute to adjust said controversy, and make a written decision thereof, which shall at once be made public and open to public inspection and shall be recorded by the secretary of the board, and a copy of such report shall be filed in the office of the clerk of the city in which the controversy arose and shall be open for public inspection.

[S13, §2477-n5; C24, 27, 31, 35, 39, §1506; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §90.11]86 Acts, ch 1245, §944C87, §679B.11
Iowa Code § 602.11114 — IA Code / Title XV / Chapter 602 / Section 602.11114
Temporary service by certain retired judicial magistrates.
Status: in_force

Persons who retired before January 1, 1981, and who were judicial magistrates at the time of retirement and who meet the qualifications of a district associate judge are considered to be district associate judges for the purposes of section 602.1612.

83 Acts, ch 186, §10201, 10314
Iowa Code § 142.3 — IA Code / Title IV / Chapter 142 / Section 142.3
Notification of department.
Status: in_force

Every county medical examiner, funeral director or embalmer, and the managing officer of every public asylum, hospital, penitentiary, or reformatory, as soon as any dead body shall come into the person’s custody which may be used for scientific purposes as provided in sections 142.1 and 142.2, shall at once notify the nearest relative or friend of the deceased, if known, and the department of health and human services, and hold such body unburied for forty-eight hours. Upon receipt of notification, the department shall issue verbal or written instructions relative to the disposition to be made of said body. Complete jurisdiction over said bodies is vested exclusively in the department of health and human services. No autopsy or post mortem, except as are legally ordered by county medical examiners, shall be performed on any of said bodies prior to their delivery to the medical schools.

[S13, §4946-c; C24, 27, 31, 35, 39, §2353; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §142.3]2013 Acts, ch 90, §28; 2023 Acts, ch 19, §231; 2024 Acts, ch 1161, §30, 137
Iowa Code § 635.12 — IA Code / Title XV / Chapter 635 / Section 635.12
Sale of property.
Status: repealed

Repealed by 2007 Acts, ch 134, §26, 28.
Iowa Code § 317.17 — IA Code / Title VIII / Chapter 317 / Section 317.17
Additional noxious weeds.
Status: repealed

Repealed by 2018 Acts, ch 1047, §9.
Iowa Code § 598B.313 — IA Code / Title XV / Chapter 598B / Section 598B.313
Recognition and enforcement.
Status: in_force

A court of this state shall accord full faith and credit to an order issued by another state and consistent with this chapter which enforces a child-custody determination by a court of another state unless the order has been vacated, stayed, or modified by a court having jurisdiction to do so under article II.

99 Acts, ch 103, §35
Iowa Code § 15.524 — IA Code / Title I / Chapter 15 / Section 15.524
Research and development tax credit.
Status: in_force

(1) For tax years beginning on or after January 1, 2026, a research and development tax credit is available to a qualified business that is approved for the tax credit by the authority.

(2) Upon submission of the documentation required pursuant to section 15.523, subsection 4, and verification of eligible expenditures by the authority, the authority may issue a tax credit certificate to a qualified business indicating the amount available to be claimed. The authority may approve a tax credit in an amount up to three and one-half percent of the amount of the qualified business’s eligible expenditures. The tax credit shall be claimed in the tax year immediately following the tax year during which the eligible expenditures were incurred.

(3) To claim a tax credit under this section, a taxpayer shall include one or more tax credit certificates with the taxpayer’s tax return. The tax credit certificate must contain the taxpayer’s name, address, tax identification number, the amount of the credit, the name of the qualified business, and any other information required by the department of revenue. The tax credit certificate, unless rescinded by the authority, shall be accepted by the department of revenue as payment for taxes imposed pursuant to chapter 422, subchapters II and III, subject to any conditions or restrictions placed by the authority upon the face of the tax credit certificate and subject to the limitations of the program.

(4) Any tax credit in excess of the business’s tax liability is refundable. In lieu of claiming a refund, the taxpayer may elect to have the overpayment shown on the taxpayer’s final, completed return credited to the tax liability for the following tax year.

(5) Tax credit certificates issued pursuant to this section are not transferable.

(6) If the business is a partnership, S corporation, limited liability company, estate, or trust electing to have the income taxed directly to the individual, an individual may claim the tax credit allowed. The amount claimed by the individual shall be based upon the pro rata share of the individual’s earnings of the partnership, S corporation, limited liability company, or estate or trust.

(7) The maximum amount of tax credits the authority may issue under this section each fiscal year shall not exceed the amount specified in section 15.119.

(8) A qualified business that was approved to receive a research activities credit pursuant to section 15.335, Code 2025, prior to January 1, 2026, shall not claim such tax credit and a research and development tax credit pursuant to this part on the same tax return.

2025 Acts, ch 136, §112, 118
Iowa Code § 643.1 — IA Code / Title XV / Chapter 643 / Section 643.1
Where brought — petition.
Status: in_force

An action of replevin may be brought in any county in which the property or some part thereof is situated. The petition must be verified and must state:

(1) A particular description of the property claimed.

(2) Its actual value, and, where there are several articles, the actual value of each.

(3) The facts constituting the plaintiff’s right to the present possession thereof, and the extent of the plaintiff’s interest in the property, whether it be full or qualified ownership.

(4) That it was neither taken on the order or judgment of a court against the plaintiff, nor under an execution or attachment against the plaintiff or against the property; but if it was taken by either of these modes, then it must state the facts constituting an exemption from seizure by such process.

(5) The facts constituting the alleged cause of detention thereof, according to the plaintiff’s best belief.

(6) The amount of damages which the affiant believes the plaintiff ought to recover for the detention thereof.

[C51, §1703, 1994, 1995; R60, §3553; C73, §3225; C97, §4163; C24, 27, 31, 35, 39, §12177; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §643.1]
Iowa Code § 13B.10 — IA Code / Title I / Chapter 13B / Section 13B.10
Determination of indigence.
Status: in_force

For purposes of this chapter, a determination of indigence shall be made pursuant to section 815.9.

88 Acts, ch 1161, §10; 89 Acts, ch 83, §5; 93 Acts, ch 175, §16; 96 Acts, ch 1193, §2; 99 Acts, ch 135, §11
Iowa Code § 501A.710 — IA Code / Title XII / Chapter 501A / Section 501A.710
Audit committee.
Status: in_force

The board shall establish an audit committee to review the financial information and accounting report of the cooperative. The cooperative shall have the financial information audited for presentation to the members unless the cooperative’s bylaws allow financial statements that are not audited and the financial statements clearly state that they are not audited and the difference between the financial statements and audited financial statements that are prepared according to generally accepted accounting procedures. The directors shall elect members to the audit committee. The audit committee shall ensure an independent review of the cooperative’s finances and audit.

2005 Acts, ch 135, §44
Iowa Code § 101B.7 — IA Code / Title III / Chapter 101B / Section 101B.7
Marking of cigarette packaging.
Status: in_force

(1) Cigarettes that have been certified by a manufacturer in accordance with section 101B.5 shall be marked to indicate compliance with the requirements of this chapter. The marking shall be in eight point type or larger and consist of one of the following:

(1) (a) Modification of the product’s universal product code to include a visible mark printed at or around the area of the universal product code. The mark may consist of an alphanumeric or symbolic character or characters permanently stamped, engraved, embossed, or printed in conjunction with the universal product code.

(1) (b) Any visible alphanumeric or symbolic character or combination of alphanumeric or symbolic characters permanently stamped, engraved, or embossed upon the cigarette package or cellophane wrap.

(1) (c) Printed, stamped, engraved, or embossed text that indicates that the cigarettes meet the standards of this chapter.

(2) A manufacturer shall use only one marking, and shall apply the marking uniformly for all packages including but not limited to packs, cartons, and cases and to brands marketed by that manufacturer.

(3) The manufacturer shall notify the department of the marking selected.

(4) Prior to the certification of any cigarette, a manufacturer shall present its proposed marking to the department for approval. Upon receipt of the request, the department shall approve or disapprove the marking offered. A marking in use and approved for the sale of cigarettes in the state of New York shall be deemed approved. A proposed marking shall be deemed approved if the department fails to act within ten business days of receiving a request for approval.

(5) A manufacturer shall not modify its approved marking until the modification has been approved by the department in accordance with this section.

2007 Acts, ch 166, §7
Iowa Code § 533C.904 — IA Code / Title XIII / Chapter 533C / Section 533C.904
Consent orders.
Status: in_force

The superintendent may enter into a consent order at any time with a person to resolve a matter arising under this chapter, a rule adopted under this chapter, or an order issued under this chapter. A consent order must be signed by the person to whom the consent order is issued, or by the person’s authorized representative, and must indicate agreement with the terms contained in the order. A consent order may provide that the order does not constitute an admission by the person that the person violated this chapter, a rule adopted under this chapter, or an order issued under this chapter.

2024 Acts, ch 1030, §6, 14, 15
Iowa Code § 2.101 — IA Code / Title I / Chapter 2 / Section 2.101
Section 2.101
Status: repealed

Repealed by 2003 Acts, ch 35, §47, 49.See chapter 2A.
Iowa Code § 328.52 — IA Code / Title VIII / Chapter 328 / Section 328.52
Waiver.
Status: in_force

The department, if it finds that a delinquency in registration was excusable and upon making a record of such finding and the reasons for such delinquency, shall have the power to waive or reduce any of the penalties provided for delinquent registrations.

[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §328.52]
Iowa Code § 636.11 — IA Code / Title XV / Chapter 636 / Section 636.11
Authority to act as surety — agent qualifications.
Status: in_force

(1) The commissioner of insurance shall annually file with the clerk of the district court of each county a complete list of the corporate sureties to whom the commissioner has issued a current certificate of authority to transact the business of a surety in this state.

(2) An agent for a company authorized to engage in the business of becoming surety upon bonds pursuant to subsection 1 must be a resident of this state for the purpose of acting on behalf of the surety company with respect to any bond or bail in criminal cases.

[C97, §359; C24, 27, 31, 35, 39, §12760; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §682.11]88 Acts, ch 1034, §1; 91 Acts, ch 213, §33C93, §636.11
Iowa Code § 468.13 — IA Code / Title XI / Chapter 468 / Section 468.13
Procedure on report classification.
Status: in_force

(1) Upon the filing of the report of the engineer recommending the establishment of the levee or drainage district, the board shall at its first regular, adjourned, or special meeting examine and consider the same, and, if the plan is not approved the board may employ the same engineer or another disinterested engineer to report another plan or make additional examination and surveys and file an additional report covering such matters as the board may direct. Additional surveys and reports must be made in accordance with the provisions of sections 468.11 and 468.12. At any time prior to the final adoption of the plans they may be amended, and as finally adopted by the board shall be conclusive unless the action of the board in finally adopting them shall be appealed from as provided in this subchapter.

(2) If the petition or other landowners requested a classification of the district prior to establishment, the board shall order a classification as provided by sections 468.38 through 468.44 after they have approved the report of the engineer as a tentative plan. The notice of hearing provided by section 468.14 shall also include the requirements of the notice of hearing provided in section 468.45 as to this classification, and the hearing on the petition provided in section 468.21 shall also include the matters to be heard as provided in section 468.46.

(3) If the board establishes the district as provided in section 468.22, the classification which is finally approved at the hearing by the board shall remain the basis of all future assessments for the purposes of said district as provided in section 468.49. The landowners shall have the same right of appeal from this classification as they would have if the petition had not requested a classification prior to establishment and the classification had been made after establishment.

[S13, §1989-a3; C24, 27, 31, 35, 39, §7439; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.19]89 Acts, ch 126, §2CS89, §468.132016 Acts, ch 1011, §81; 2017 Acts, ch 29, §132
Iowa Code § 321.56 — IA Code / Title VIII / Chapter 321 / Section 321.56
Repair of out-of-state commercial motor vehicles — permits.
Status: in_force

(1) The operator of a commercial motor vehicle which is not registered within the state as required pursuant to this chapter or chapter 326 or which does not have an interstate fuel permit, as required under chapter 452A, may enter the state and travel to a commercial vehicle dealer or repair facility and exit the state if all of the following circumstances apply:

(1) (a) If the commercial motor vehicle is entering the state solely for the purposes of maintenance and repair to the commercial motor vehicle and is exiting the state after having completed vehicle maintenance or repair.

(1) (b) If the operator has obtained a temporary entry or exit permit from the department.

(1) (c) If the commercial motor vehicle is unladen.

(2) The department shall provide a temporary entry and exit permit to a commercial motor vehicle operator which authorizes the operator to enter and exit the state as allowed under this section. Any operator of a commercial motor vehicle who has in the operator’s possession the permit allowing entry into the state and exit from the state shall not be charged with a registration violation under this chapter or chapter 326 or with a motor fuel tax violation under chapter 452A, except for violations of section 452A.74A.

(3) For purposes of this section, “commercial motor vehicle” means as defined in section 321.1, subsection 11, paragraph “f”, subparagraph (2).

2001 Acts, ch 132, §3; 2002 Acts, ch 1119, §46; 2006 Acts, ch 1142, §83; 2015 Acts, ch 123, §47
Iowa Code § 10A.724 — IA Code / Title I / Chapter 10A / Section 10A.724
Uniform financial reporting.
Status: in_force

Transferred to §135.73; 2025 Acts, ch 120, §40.
Iowa Code § 602.10120 — IA Code / Title XV / Chapter 602 / Section 602.10120
Excuse for nonpayment.
Status: in_force

When the attorney claims to be entitled to a lien upon the money or property, the attorney is not liable to the penalties of section 602.10119 until the person demanding the money proffers sufficient security for the payment of the amount of the attorney’s claim, when it is legally ascertained. Nor is the attorney in any case liable as aforesaid, provided the attorney gives sufficient security that the attorney will pay over the whole or any portion thereof to the claimant when the claimant is found entitled thereto.

[C51, §1628, 1629; R60, §2718, 2719; C73, §225, 226; C97, §331; C24, 27, 31, 35, 39, §10928; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §610.22]83 Acts, ch 186, §10202(2)CS83, §602.10120
Iowa Code § 321.387 — IA Code / Title VIII / Chapter 321 / Section 321.387
Rear lamps.
Status: in_force

Every motor vehicle and every vehicle which is being drawn at the end of a train of vehicles shall be equipped with a lighted rear lamp or lamps, exhibiting a red light plainly visible from a distance of five hundred feet to the rear. All lamps and lighting equipment originally manufactured on a motor vehicle shall be kept in working condition or shall be replaced with equivalent equipment.

[S13, §1571-m17; C24, 27, 31, 35, §5045, 5046; C39, §5033.07; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §321.387]92 Acts, ch 1175, §35
Iowa Code § 479A.2 — IA Code / Title XI / Chapter 479A / Section 479A.2
Definitions.
Status: in_force

As used in this chapter, unless the context requires otherwise:

(1) “Commission” means the utilities commission.

(2) “Pipeline” means an interstate pipe, pipes, or pipelines used for the transportation or transmission of natural gas within or through this state.

(3) “Pipeline company” means a person engaged in or organized for the purpose of owning, operating, or controlling pipelines.

(4) “Underground storage” means the storage of natural gas in a subsurface stratum or formation of the earth by a pipeline company.

88 Acts, ch 1074, §22023 Acts, ch 19, §2693; 2024 Acts, ch 1170, §369