reglab/housing_qa huggingface dataset:
IA Code § 427.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.9 - Suspension of taxes, assessments, and rates or charges, including interest, fees, and costs.

427.9 Suspension of taxes, assessments, and rates or charges, including interest, fees, and costs.   If a person is a recipient of federal supplementary security income or state supplementary assistance, as defined in section 249.1, or is a resident of a health care facility, as defined by section 135C.1, which is receiving payment from the department of human services for the person’s care, the person shall be deemed to be unable to contribute to the public revenue. The director of human services shall notify a person receiving such assistance of the tax suspension provision and shall provide the person with evidence to present to the appropriate county board of supervisors which shows the person’s eligibility for tax suspension on parcels owned, possessed, or upon which the person is paying taxes as a purchaser under contract. The board of supervisors so notified, without the filing of a petition and statement as specified in section 427.8, shall order the county treasurer to suspend the collection of all the taxes, special assessments, and rates or charges, including interest, fees, and costs, assessed against the parcels and remaining unpaid by the person or contractually payable by the person, for such time as the person remains the owner or contractually prospective owner of the parcels, and during the period the person receives assistance as described in this section. The county board of supervisors shall annually send to the department of human services the names and social security numbers of persons receiving a tax suspension pursuant to this section. The department shall verify the continued eligibility for tax suspension of each name on the list and shall return the list to the board of supervisors. The director of human services shall advise the person that the person may apply for an additional property tax credit pursuant to sections 425.16 through 425.37 which shall be credited against the amount of the taxes suspended.  [C35, §6950-g1; C39, §6950.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.9]  83 Acts, ch 96, §157, 159; 88 Acts, ch 1031, §2; 91 Acts, ch 191, §21; 92 Acts, ch 1016, §15; 95 Acts, ch 151, §1; 97 Acts, ch 121, §14; 2019 Acts, ch 59, §128  Referred to in §331.401, 420.207, 425.17, 427.10, 427.11, 445.1, 447.9  For definitions applicable to this section, see §445.1
IA Code § 427.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.10 - Abatement.

427.10 Abatement.   The board of supervisors may, if in their judgment it is for the best interests of the public and the petitioner referred to in section 427.8, or the public and the person referred to in section 427.9, abate the taxes, special assessments, and rates or charges, including interest, fees, and costs, which have previously been suspended as provided in section 427.8 or 427.9.  [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6951; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.10]  84 Acts, ch 1219, §34; 91 Acts, ch 191, §22; 92 Acts, ch 1016, §16  Referred to in §331.402, 420.207, 445.1, 447.9  For definitions applicable to this section, see §445.1
IA Code § 427.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.11 - Grantee or devisee to pay tax.

427.11 Grantee or devisee to pay tax.   If the petitioner or person described in section 427.9 sells any parcel upon which the taxes, special assessments, and rates or charges, including interest, fees, and costs, have been suspended, or if any parcel, or any part of the parcel, upon which the taxes, special assessments, and rates or charges, including interest, fees, and costs, have been suspended, passes by devise, bequest, or inheritance to any person other than the surviving spouse or minor child of the petitioner or other person, the total amount due that has been thus suspended shall all become due and payable with the next semiannual installment of taxes. Interest shall accrue on the total amount due at the rate of one and one-half percent per month from the next succeeding delinquency date to the month of payment unless payment is tendered in full before the delinquency date. Interest does not accrue during the suspension period on suspended parcels, including those parcels suspended prior to April 1, 1992. The petitioner, or any other person, may pay the suspended amounts at any time during the suspension period. Except in the case of manufactured or mobile home taxes, special assessments, or rates or charges, the treasurer may accept a partial payment during the suspension period with the partial payment first being applied to interest and costs.  [C24, 27, 31, 35, 39, §6952; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.11]  91 Acts, ch 191, §23; 92 Acts, ch 1016, §17; 2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80  Referred to in §420.207, 445.1, 447.9  For definitions applicable to this section, see §445.1
IA Code § 427.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.12 - Suspended tax record.

427.12 Suspended tax record.   1. The county treasurer shall maintain within the county system, as defined in section 445.1, the official record of suspended taxes, special assessments, and rates or charges, the collection of which has been suspended by order of the board of supervisors. The record shall include, but is not limited to, the following information:   a. A governmental or platted description of the parcel on which the tax, special assessment, rate, or charge has been levied or on which it is a lien.   b. The name of the owner of the parcel.   c. The amount and year of the tax, special assessment, rate or charge.   d. The date the suspension was ordered.   2. The county system, as defined in section 445.1, shall be such that all entries of taxes, special assessments, rates, or charges against the parcel shall be separate from the entry of taxes, special assessments, rates, or charges against all other parcels.   3. If a suspended tax, special assessment, or rate or charge in the county system is paid, or subsequently abated, the treasurer shall enter in the county system a notification of payment or abatement.   4. When a suspension ordered by the board of supervisors for any reason provided by law, has been entered in the county system, the entry, on and after its date, is a lien and shall serve as notice of a lien in accordance with section 445.10.  [C31, 35, §6952-d1; C39, §6952.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.12]  84 Acts, ch 1219, §35; 91 Acts, ch 191, §24; 2011 Acts, ch 25, §143  Referred to in §331.559, 445.1, 447.9  For definitions applicable to this section, see §445.1
IA Code § 427.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.13 - What taxable.

427.13 What taxable.   All other real property is subject to taxation in the manner prescribed, and this section is also intended to embrace ferry franchises and toll bridges, which, for the purpose of this chapter are considered real property. However, this section is subject to section 427.1.  [C51, §456; R60, §712; C73, §801; C97, §1308; C24, 27, 31, 35, 39, §6953; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.13]  89 Acts, ch 296, §48; 2019 Acts, ch 24, §52  Bridges taxed, §434.20
IA Code § 427.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.14 - County lands.

427.14 County lands.   All lands in this state which are owned or held by any other county or counties claiming title under locations with swampland indemnity scrip, or otherwise, shall be taxed the same as other real estate within the limits of the county.  [C51, §456; R60, §712; C73, §801; C97, §1308; C24, 27, 31, 35, 39, §6954; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.14]
IA Code § 427.15 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.15 - Interest of lessee.

427.15 Interest of lessee.   In all cases where land belonging to any state institution has been leased and the leases renewed, containing an option of purchase, the interest of the lessees therein shall be subject to assessment and taxation as real estate. The value of such interest shall be fixed by deducting from the value of the lands and improvements the amount required by the lease to acquire the title thereto, which leasehold interest so assessed and taxed may be sold for delinquent taxes and deeds issued thereunder as in other cases of tax sales, and the same rights shall accrue to the grantee therein as were held and owned by the tenant.  [C97, §1351; C24, 27, 31, 35, 39, §6955; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.15]
IA Code § 427.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.18 - Token tax liability accrues.

427.18 Token tax liability accrues.   If property which may be exempt from taxation is acquired after July 1 by a person or the state or any of its political subdivisions, the exemption shall not be allowed for that fiscal year and the person or the state or any of its political subdivisions shall pay the property taxes levied against the property for that fiscal year, and payable in the following fiscal year. However, the seller and the purchaser may designate, by written agreement, the party responsible for payment of the property taxes due.  [C81, §427.18]  Referred to in §445.28
IA Code § 427.19 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.19 - Exemptions eligibility — prorating.

427.19 Exemptions eligibility — prorating.   All credits for and exemptions from property taxes for which an application is required shall be granted on the basis of eligibility in the fiscal year for which the application is filed. If the property which has received a credit or exemption becomes ineligible for the credit or exemption during the fiscal year for which it was granted, the property is subject to the taxes in a prorated amount for that part of the fiscal year for which the property was ineligible for the credit or exemption.  [C81, §427.19]
IA Code § 427A.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427A - PERSONAL PROPERTY TAX REPLACEMENT|Section 427A.2 - Personal property not subject to property tax.

427A.2 Personal property not subject to property tax.   Personal property shall not be listed or assessed for taxation and is not subject to the property tax.  95 Acts, ch 67, §33
IA Code § 427A.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427A - PERSONAL PROPERTY TAX REPLACEMENT|Section 427A.12 - Replacement fund.

427A.12 Replacement fund. Repealed by  2003 Acts, ch 178, §11  .
IA Code § 427A.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427A - PERSONAL PROPERTY TAX REPLACEMENT|Section 427A.13 - Appropriation.

427A.13 Appropriation. Repealed by 97 Acts, ch 158, §48.
IA Code § 427A.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427A - PERSONAL PROPERTY TAX REPLACEMENT|Section 427A.14 - Computing debt limitations.

427A.14 Computing debt limitations. Repealed by 99 Acts, ch 152, §39, 40.
IA Code § 427B.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.2 - Zoning under chapter 335.

427B.2 Zoning under chapter 335.   1. The board of supervisors of a county which has appointed a county zoning commission and provided for county zoning under chapter 335 may provide for a partial exemption from property taxation of the actual value added to industrial real estate as provided under section 427B.1.   2. The board of supervisors of a county which has not appointed a zoning commission may provide for a partial exemption from property taxation of the actual value added to industrial real estate as provided under section 427B.1 in the following areas:   a. Outside the incorporated limits of a city to which a city has extended its zoning ordinance pursuant to section 414.23 which complies with the city’s zoning ordinance.   b. Outside the incorporated limits of a city which has adopted a zoning ordinance but which has not extended the ordinance to the area permitted under section 414.23 if the property would be within the area to which a city may extend a zoning ordinance pursuant to section 414.23.   c. Outside the incorporated limits of a city which has not adopted a zoning ordinance but which would be within the area to which a city may extend a zoning ordinance pursuant to section 414.23.   3. The board of supervisors of a county which has not appointed a zoning commission may provide for a partial exemption from property taxation of the actual value added to industrial real estate as provided under section 427B.1 in an area where the partial exemption could not otherwise be granted under this chapter where the actual value added is to industrial real estate existing on July 1, 1979.   4. To grant an exemption under the provisions of this section, the county board of supervisors shall comply with all of the requirements imposed by this chapter upon the city council of a city.  [C81, §427B.2; 82 Acts, ch 1104, §21 – 23]  2009 Acts, ch 41, §255  Referred to in §427B.1, 427B.7, 427B.17
IA Code § 427B.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.3 - Period of partial exemption.

427B.3 Period of partial exemption.   1. “Actual value added”, as used in this chapter, means the actual value added as of the first year for which the exemption is received, except that actual value added by improvements to machinery and equipment means the actual value as determined by the assessor as of January 1 of each year for which the exemption is received.   2. The actual value added to industrial real estate for the reasons specified in section 427B.1 is eligible to receive a partial exemption from taxation for a period of five years. However, if property ceases to be classified as industrial real estate or ceases to be used as a warehouse or distribution center, the partial exemption for the value added shall not be allowed for subsequent assessment years.   3. a. The amount of actual value added which is eligible to be exempt from taxation shall be as follows:   (1) For the first year, seventy-five percent.   (2) For the second year, sixty percent.   (3) For the third year, forty-five percent.   (4) For the fourth year, thirty percent.   (5) For the fifth year, fifteen percent.   b. This schedule shall be followed unless an alternative schedule is adopted by the city council of a city or the board of supervisors of a county in accordance with section 427B.1.   4. However, the granting of the exemption under this section for new construction constituting complete replacement of an existing building or structure shall not result in the assessed value of the industrial real estate being reduced below the assessed value of the industrial real estate before the start of the new construction added.  [C81, §427B.3]  84 Acts, ch 1232, §3; 2011 Acts, ch 34, §167  Referred to in §427B.1, 427B.7, 427B.17
IA Code § 427B.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.4 - Application for exemption by property owner.

427B.4 Application for exemption by property owner.   1. An application shall be filed for each project resulting in actual value added for which an exemption is claimed. The application for exemption shall be filed by the owner of the property with the local assessor by February 1 of the assessment year in which the value added is first assessed for taxation. Applications for exemption shall be made on forms prescribed by the director of revenue and shall contain information pertaining to the nature of the improvement, its cost, and other information deemed necessary by the director of revenue.   2. A person may submit a proposal to the city council of the city or the board of supervisors of a county to receive prior approval for eligibility for a tax exemption on new construction. The city council or the board of supervisors, by ordinance, may give its prior approval of a tax exemption for new construction if the new construction is in conformance with the zoning plans for the city or county. The prior approval shall also be subject to the hearing requirements of section 427B.1. Prior approval does not entitle the owner to exemption from taxation until the new construction has been completed and found to be qualified real estate. However, if the tax exemption for new construction is not approved, the person may submit an amended proposal to the city council or board of supervisors to approve or reject.  [C81, §427B.4; 82 Acts, ch 1104, §24]  2000 Acts, ch 1058, §40; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §127  Referred to in §427.1(27)(d), 427B.7, 427B.17
IA Code § 427B.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.5 - Exemption may be repealed.

427B.5 Exemption may be repealed.   When in the opinion of the city council or the county board of supervisors continuation of the exemption granted by this chapter ceases to be of benefit to the city or county, the city council or the county board of supervisors may repeal the ordinance authorized by section 427B.1, but all existing exemptions shall continue until their expiration.  [C81, §427B.5]  Referred to in §427B.17
IA Code § 427B.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.6 - Dual exemptions prohibited.

427B.6 Dual exemptions prohibited.   A property tax exemption under this chapter shall not be granted if the property for which the exemption is claimed has received any other property tax exemption authorized by law.  [C81, §427B.6]
IA Code § 427B.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.7 - Actual value added exemption from tax — cattle facilities.

427B.7 Actual value added exemption from tax — cattle facilities.   A city council, or a county board of supervisors as authorized by section 427B.2, may, by ordinance as provided in section 427B.1, establish a partial exemption from property taxation of the actual value added to owner-operated cattle facilities, including small or medium sized feedlots but not including slaughter facilities, either by new construction or by the retrofitting of existing facilities. The application for the exemption shall be filed pursuant to section 427B.4. The actual value added to owner-operated cattle facilities, as specified in section 427B.1, is eligible to receive a partial exemption from taxation for a period of five years. The amount of actual value added which is eligible to be exempt from taxation is the same as provided in the exemption schedule in section 427B.3.  87 Acts, ch 169, §10
IA Code § 427B.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.18 - Replacement.

427B.18 Replacement.   Beginning with the fiscal year beginning July 1, 1996, each county treasurer shall be paid from the industrial machinery, equipment and computers replacement fund an amount equal to the amount of the industrial machinery, equipment and computers tax replacement claim, as calculated in section 427B.19.  95 Acts, ch 206, §30
IA Code § 427B.19B (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.19B - Guarantee of state replacement funds.

427B.19B Guarantee of state replacement funds. Repealed by  2003 Acts, ch 178, §11  .
IA Code § 427B.19C (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.19C - Adjustment of certain assessments required.

427B.19C Adjustment of certain assessments required.   In the assessment year beginning January 1, 2003, the amount of assessed value of property defined in section 403.19, subsection 1, for an urban renewal taxing district which received replacement moneys under section 427B.19A, subsection 4, shall be reduced by an amount equal to that portion of the amount of assessed value of such property which was assessed pursuant to section 427B.17, subsection 4.  96 Acts, ch 1049, §7; 2003 Acts, ch 178, §8; 2013 Acts, ch 90, §247
IA Code § 427B.19D (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.19D - Appeal for state assistance.

427B.19D Appeal for state assistance.   For fiscal years beginning on or after July 1, 1996, a municipality in which is located an urban renewal district for which debt was incurred prior to June 30, 1996, may appeal to the state appeal board for state assistance to meet such debt obligations for the fiscal year if such debt is not secured by an assessment agreement pursuant to section 403.6, subsection 19, and if the urban renewal area contains property assessed pursuant to section 427B.17. The appeal shall be made by May 15 preceding the fiscal year on forms approved by the department of management.  96 Acts, ch 1049, §8
IA Code § 427B.21 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.21 - Application for credit by underground storage tank owner or operator — approval by county board of supervisors or city council.

427B.21 Application for credit by underground storage tank owner or operator — approval by county board of supervisors or city council.   1. An application shall be filed by an owner of a small business that owns or operates an underground storage tank for each property for which a credit is sought. Applications shall be filed with the respective county board of supervisors or the city council by September 30 of the year following the calendar year in which a cost of remedial action was paid by the owner or operator. Small business owners receiving credits shall file applications for renewal of the credit by September 30 of each year. A credit may be renewed only if title to the credited property remains in the name of the person or entity originally receiving the credit.   2. In reviewing the applications, the board of supervisors or city council shall consider whether granting the credit would serve a public purpose. Upon approval of the application by the board of supervisors, and after the applicant has paid any property taxes due, the board shall direct the county treasurer to issue a warrant to the small business owner in the amount of the credit granted. Upon approval of the application by the city council, and after the applicant has paid any property taxes due, the council shall direct the city clerk to issue a warrant to the small business owner in the amount of the credit granted.   3. Applications for credit shall be made on forms prescribed by the director of revenue and shall contain information pertaining to the nature of the release, the total cost of corrective action, the actual portion of the costs paid by the small business owner and for which the owner was not reimbursed from any other source, the small business owner’s income tax form from the most recent tax year, and other information deemed necessary by the director.  89 Acts, ch 131, §31; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §127
IA Code § 427B.22 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427B - SPECIAL TAX PROVISIONS|Section 427B.22 - Credit may be repealed.

427B.22 Credit may be repealed.   If in the opinion of the city council or the county board of supervisors continuation of the credit granted under an ordinance adopted pursuant to this subchapter ceases to be of benefit to the city or county, the city council or the county board of supervisors may repeal the ordinance authorized by section 427B.20, but all existing credits shall continue until their expiration.  89 Acts, ch 131, §32; 2017 Acts, ch 54, §76