reglab/housing_qa huggingface dataset:
IA Code § 426A.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.14 - Allowance — continuing effectiveness.

426A.14 Allowance — continuing effectiveness.   1. The assessor shall retain a permanent file of current military service tax exemption claims filed in the assessor’s office. The assessor shall file a notice of transfer of property for which a claim is filed when notice is received from the office of the county recorder, from the person who sold or transferred the property, or from the personal representative of a deceased claimant.   2. The county recorder shall give notice to the assessor of each transfer of title filed in the recorder’s office. The notice shall describe the property transferred, the name of the person transferring the title to the property, and the name of the person to whom title to the property has been transferred.   3. Not later than July 6 of each year, the assessor shall remit the claims and designations of property to the county auditor with the assessor’s recommendation for allowance or disallowance. If the assessor recommends disallowance of a claim, the assessor shall submit the reasons for the recommendation, in writing, to the county auditor.   4. The county auditor shall forward the claims to the board of supervisors. The board shall allow or disallow the claims. If the board disallows a claim, it shall send written notice, by mail, to the claimant at the claimant’s last known address. The notice shall state the reasons for disallowing the claim for the exemption. The board is not required to send notice that a claim is disallowed if the claimant voluntarily withdraws the claim.   5. Any person whose claim is denied under the provisions of this chapter may appeal from the action of the board of supervisors in the district court of the county in which said claimed military service tax exemption is situated by giving written notice of such appeal to the county auditor of said county within twenty days from the date of mailing of notice of such action by the board of supervisors.   6. Upon adoption of a resolution by the county board of supervisors, any person may request, in writing, from the appropriate assessor forms for the filing for a military service tax exemption. The person may complete the form, which shall include a statement claiming the military service tax exemption and designating the property upon which the tax exemption is claimed, and mail or return it to the appropriate assessor. The signature of the claimant on the claim shall be considered the claimant’s acknowledgment that all statements and facts entered on the form are correct to the best of the claimant’s knowledge.  [SS15, §1304-1A; C24, 27, 31, 35, 39, §6948; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.6; 82 Acts, ch 1246, §9, 11]  86 Acts, ch 1241, §36; 94 Acts, ch 1144, §2; 99 Acts, ch 151, §88, 89  CS99, §426A.14  2015 Acts, ch 29, §114  Referred to in §331.401, 331.512, 420.207, 426A.15
IA Code § 426A.15 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.15 - Penalty.

426A.15 Penalty.   Any person making a false affidavit for the purpose of obtaining the exemption provided for in sections 426A.11 to 426A.14 or who knowingly receives such exemption without being legally entitled thereto, or who makes claim for exemption in more than one county in the state shall be guilty of a fraudulent practice.  [C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.7]  99 Acts, ch 151, §88, 89  CS99, §426A.15  Referred to in §420.207  Fraudulent practices; see §714.8
IA Code § 426B.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES|Section 426B.1 - Appropriations — property tax relief fund.

426B.1 Appropriations — property tax relief fund.   1. A property tax relief fund is created in the state treasury under the authority of the department of human services. The fund shall be separate from the general fund of the state and shall not be considered part of the general fund of the state except in determining the cash position of the state for payment of state obligations. The moneys in the fund are not subject to the provisions of section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this chapter. Moneys in the fund may be used for cash flow purposes, provided that any moneys so allocated are returned to the fund by the end of each fiscal year. However, the fund shall be considered a special account for the purposes of section 8.53, relating to elimination of any GAAP deficit. For the purposes of this chapter, unless the context otherwise requires, “property tax relief fund” means the property tax relief fund created in this section.   2. Moneys shall be distributed from the property tax relief fund to counties for the mental health and disability regional service system for mental health and disabilities services, in accordance with the appropriations made to the fund and other statutory requirements.  95 Acts, ch 206, §17; 96 Acts, ch 1034, §38; 96 Acts, ch 1219, §104; 97 Acts, ch 158, §28; 2002 Acts, ch 1119, §167; 2003 Acts, ch 108, §72; 2010 Acts, ch 1193, §14; 2012 Acts, ch 1120, §134, 139, 140; 2017 Acts, ch 109, §12, 20, 21  Referred to in §437A.8, 437A.15  2017 amendment to subsection 2 takes effect May 5, 2017, and applies to fiscal years beginning on or after July 1, 2017;  2017 Acts, ch 109, §20, 21
IA Code § 426B.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES|Section 426B.2 - Property tax relief fund payments.

426B.2 Property tax relief fund payments.   The director of human services shall draw warrants on the property tax relief fund, payable to the county treasurer in the amount due to a county in accordance with statutory requirements, and mail the warrants to the county auditors in July and January of each year.  95 Acts, ch 206, §18; 96 Acts, ch 1205, §4, 5; 97 Acts, ch 198, §5; 98 Acts, ch 1100, §59; 98 Acts, ch 1213, §7, 9; 2001 Acts, ch 191, §44; 2003 Acts, ch 106, §1, 15; 2008 Acts, ch 1187, §49; 2012 Acts, ch 1019, §132; 2012 Acts, ch 1120, §135, 136, 139, 140; 2015 Acts, ch 69, §76; 2017 Acts, ch 109, §13, 20, 21  Referred to in §437A.8, 437A.15  2017 amendment takes effect May 5, 2017, and applies to fiscal years beginning on or after July 1, 2017;  2017 Acts, ch 109, §20, 21
IA Code § 426B.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES|Section 426B.3 - Per capita funding — repayment of Medicaid offset amount.

426B.3 Per capita funding — repayment of Medicaid offset amount. Repealed by 2017 Acts, ch 109, §14, 20, 21.
IA Code § 426B.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES|Section 426B.4 - Rules.

426B.4 Rules.   The mental health and disability services commission shall consult with county representatives and the director of human services in prescribing forms and adopting rules pursuant to chapter 17A to administer this chapter.  95 Acts, ch 206, §20; 97 Acts, ch 158, §29; 2002 Acts, ch 1146, §19; 2004 Acts, ch 1090, §31; 2010 Acts, ch 1031, §389
IA Code § 426B.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES|Section 426B.5 - Incentive pool.

426B.5 Incentive pool.   1. An incentive pool is created in the property tax relief fund. The incentive pool shall consist of the moneys credited to the incentive pool by law.   2. Moneys available in the incentive pool for a fiscal year shall be distributed to those mental health and disability services regions that either meet or show progress toward meeting the purposes and intent described in section 225C.1. The moneys received by a region from the incentive pool shall be used to build community capacity to support individuals covered by the region’s regional service system management plan approved under section 331.393 in meeting such purposes.  98 Acts, ch 1213, §8, 9; 2000 Acts, ch 1090, §4, 6; 2000 Acts, ch 1232, §2, 3, 9, 10; 2001 Acts, ch 155, §4 – 8, 11; 2002 Acts, ch 1050, §36; 2002 Acts, ch 1146, §20; 2003 Acts, ch 179, §1; 2004 Acts, ch 1090, §32; 2006 Acts, ch 1115, §11, 12; 2007 Acts, ch 218, §82, 89, 92; 2008 Acts, ch 1043, §1 – 4; 2009 Acts, ch 182, §53; 2010 Acts, ch 1031, §389; 2012 Acts, ch 1019, §134, 135; 2014 Acts, ch 1026, §92, 93; 2015 Acts, ch 69, §77, 78; 2015 Acts, ch 138, §41, 161, 162; 2019 Acts, ch 85, §88
IA Code § 426B.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES|Section 426B.6 - Future repeal.

426B.6 Future repeal. Repealed by 2012 Acts, ch 1120, §138.
IA Code § 426C.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426C - BUSINESS PROPERTY TAX CREDIT|Section 426C.1 - Definitions.

426C.1 Definitions.   For the purposes of this chapter, unless the context otherwise requires:   1. “Contiguous parcels” means any of the following:   a. Parcels that share a common boundary.   b. Parcels within the same building or structure regardless of whether the parcels share a common boundary.   c. Permanent improvements to the land that are situated on one or more parcels of land that are assessed and taxed separately from the permanent improvements if the parcels of land upon which the permanent improvements are situated share a common boundary.   2. “Department” means the department of revenue.   3. “Fund” means the business property tax credit fund created in section 426C.2.   4. a. “Parcel” means as defined in section 445.1.   b. (1) For purposes of business property tax credits claimed for the fiscal year beginning July 1, 2016, “parcel” also means that portion of a parcel assigned a classification of commercial property, industrial property, or railway property under chapter 434 pursuant to section 441.21, subsection 13, paragraph “c”.   (2) For purposes of business property tax credits claimed for fiscal years beginning on or after July 1, 2017, “parcel” also means that portion of a parcel assigned a classification of commercial property or industrial property pursuant to section 441.21, subsection 13, paragraph “c”.   5. “Property unit” means contiguous parcels all of which are located within the same county, with the same property tax classification, are owned by the same person, and are operated by that person for a common use and purpose.  2013 Acts, ch 123, §3, 13; 2015 Acts, ch 116, §1
IA Code § 426C.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426C - BUSINESS PROPERTY TAX CREDIT|Section 426C.2 - Business property tax credit fund — appropriation.

426C.2 Business property tax credit fund — appropriation.   1. A business property tax credit fund is created in the state treasury under the authority of the department. For the fiscal year beginning July 1, 2014, there is appropriated from the general fund of the state to the department to be credited to the fund, the sum of fifty million dollars to be used for business property tax credits authorized in this chapter. For the fiscal year beginning July 1, 2015, there is appropriated from the general fund of the state to the department to be credited to the fund, the sum of one hundred million dollars to be used for business property tax credits authorized in this chapter. For the fiscal year beginning July 1, 2016, and each fiscal year thereafter, there is appropriated from the general fund of the state to the department to be credited to the fund, the sum of one hundred twenty-five million dollars to be used for business property tax credits authorized in this chapter.   2. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund. Moneys in the fund are not subject to the provisions of section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this chapter.  2013 Acts, ch 123, §4, 13  Referred to in §426C.1
IA Code § 426C.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426C - BUSINESS PROPERTY TAX CREDIT|Section 426C.5 - Payment to counties.

426C.5 Payment to counties.   1. Annually the department shall certify to the county auditor of each county the amounts of the business property tax credits allowed in the county. Each county auditor shall then enter the credits against the tax levied on each eligible parcel or property unit in the county, designating on the tax lists the credit as being paid from the fund. Each taxing district shall receive its share of the business property tax credit allowed on each eligible parcel or property unit in such taxing district in the proportion that the levy made by such taxing district upon the parcel or property unit bears to the total levy upon the parcel or property unit by all taxing districts. However, the several taxing districts shall not draw the moneys so credited until after the semiannual allocations have been received by the county treasurer, as provided in this section. Each county treasurer shall show on each taxpayer receipt the amount of credit received from the fund.   2. The director of revenue shall authorize the department of administrative services to draw warrants on the fund payable to the county treasurers of the several counties of the state in the amounts certified by the department.   3. The amount due each county shall be paid in two payments on November 15 and March 15 of each fiscal year, drawn upon warrants payable to the respective county treasurers. The two payments shall be as nearly equal as possible.  2013 Acts, ch 123, §7, 13
IA Code § 426C.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426C - BUSINESS PROPERTY TAX CREDIT|Section 426C.6 - Appeals.

426C.6 Appeals.   1. If the board of supervisors disallows a claim for credit under section 426C.3, subsection 4, the board of supervisors shall send written notice, by mail, to the claimant at the claimant’s last known address. The notice shall state the reasons for disallowing the claim for the credit. The board of supervisors is not required to send notice that a claim for credit is disallowed if the claimant voluntarily withdraws the claim. Any person whose claim is disallowed under the provisions of this chapter may appeal from the action of the board of supervisors to the district court of the county in which the parcel or property unit is located by giving written notice of such appeal to the county auditor within twenty days from the date of mailing of notice of such action by the board of supervisors.   2. If a claim for credit is disallowed by the board of supervisors, and such action is subsequently reversed on appeal, the credit shall be allowed on the applicable parcel or property unit, and the director of revenue, the county auditor, and the county treasurer shall provide the credit and change their books and records accordingly. In the event the claimant has paid one or both of the installments of the tax payable in the year or years in question, remittance shall be made to the claimant of the amount of such credit. The amount of such credit awarded on appeal shall be allocated and paid from the balance remaining in the fund.  2013 Acts, ch 123, §8, 13
IA Code § 426C.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426C - BUSINESS PROPERTY TAX CREDIT|Section 426C.7 - Audit — recalculation or denial.

426C.7 Audit — recalculation or denial.   1. If on the audit of a credit provided under this chapter, the department of revenue determines the amount of the credit to have been incorrectly calculated or that the credit is not allowable, the department shall recalculate the credit and notify the claimant and the county auditor of the recalculation or denial and the reasons for it. The department shall not adjust a credit after three years from October 31 of the year in which the claim for the credit was filed. If the credit has been paid, the department shall give notification to the claimant, the county treasurer, and the applicable assessor of the recalculation or denial of the credit and the county treasurer shall proceed to collect the tax owed in the same manner as other property taxes due and payable are collected, if the parcel or property unit for which the credit was allowed is still owned by the claimant. If the parcel or property unit for which the credit was allowed is not owned by the claimant, the amount may be recovered from the claimant by assessment in the same manner that income taxes are assessed under sections 422.26 and 422.30. The amount of such erroneous credit, when collected, shall be deposited in the fund.   2. The claimant or board of supervisors may appeal any decision of the department of revenue to the director of revenue within thirty days from the date of the notice of the recalculation or denial provided to the claimant and county auditor. The director shall grant a hearing, and upon hearing the director shall determine the correct credit, if any, and notify the claimant, board of supervisors, county auditor, and county treasurer of the decision by mail. The claimant or the board of supervisors may seek judicial review of the action of the director of revenue in accordance with chapter 17A.  2013 Acts, ch 123, §9, 13; 2015 Acts, ch 109, §15, 75  Referred to in §426C.8
IA Code § 426C.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426C - BUSINESS PROPERTY TAX CREDIT|Section 426C.8 - False claim — penalty.

426C.8 False claim — penalty.   A person who makes a false claim for the purpose of obtaining a credit provided for in this chapter or who knowingly receives the credit without being legally entitled to it is guilty of a fraudulent practice. The claim for a credit of such a person shall be disallowed and if the credit has been paid the amount shall be recovered in the manner provided in section 426C.7. In such cases, the department of revenue shall send a notice of disallowance of the credit.  2013 Acts, ch 123, §10, 13; 2015 Acts, ch 109, §16, 75
IA Code § 426C.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426C - BUSINESS PROPERTY TAX CREDIT|Section 426C.9 - Rules.

426C.9 Rules.   The director of revenue shall prescribe forms, instructions, and rules as necessary, pursuant to chapter 17A, to carry out and effectuate the purposes of this chapter.  2013 Acts, ch 123, §11, 13
IA Code § 427.2A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.2A - Taxation of life estate in property donated to public.

427.2A Taxation of life estate in property donated to public.   1. Real estate donated to the state or a political subdivision of the state or any agency of the state or political subdivision, for which the donor retains a life estate, or provides for another to possess a life estate shall continue to be subject to property taxation and special assessment to the same extent as the property was so subject during the fiscal year in which the donation was made. The real property shall continue to be taxed until the fiscal year following the fiscal year during which the life estate terminates. Upon termination of the life estate, the real estate shall be subject to taxation as otherwise provided by law.   2. This section applies to property donated on or after July 1, 1992, for purposes of property taxes or special assessments due and payable in fiscal years beginning on or after July 1, 1997.  97 Acts, ch 146, §1; 2002 Acts, ch 1119, §168; 2019 Acts, ch 24, §104
IA Code § 427.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.3 - Abatement of taxes of certain exempt entities.

427.3 Abatement of taxes of certain exempt entities.   The board of supervisors may abate the taxes levied against property acquired by gift or purchase by a person or entity if the property acquired by gift or purchase was transferred to the person or entity after the deadline for filing for property tax exemption in the year in which the property was transferred and the property acquired by gift or purchase would have been exempt under section 427.1, subsection 7, 8, or 9, if the person or entity had been able to file for exemption in a timely manner.  2005 Acts, ch 140, §53; 2007 Acts, ch 186, §27, 30
IA Code § 427.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 427 - PROPERTY EXEMPT AND TAXABLE|Section 427.8 - Petition for suspension or abatement of taxes, assessments, and rates or charges, including interest, fees, and costs.

427.8 Petition for suspension or abatement of taxes, assessments, and rates or charges, including interest, fees, and costs.   If a person is unable to contribute to the public revenue, the person may file a petition, duly sworn to, with the board of supervisors, stating that fact and giving a statement of parcels, as defined in section 445.1, owned or possessed by the petitioner, and other information as the board may require. The board of supervisors may order the county treasurer to suspend the collection of the taxes, special assessments, and rates or charges, including interest, fees, and costs, which are assessed against the petitioner or the petitioner’s estate for the current year and those unpaid for prior years, or the board may abate the taxes, special assessments, and rates or charges, including interest, fees, and costs. The petition, when approved, shall be filed by March 1 of the current tax year with the treasurer.  [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6950; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.8]  84 Acts, ch 1219, §33; 88 Acts, ch 1031, §1; 89 Acts, ch 296, §47; 91 Acts, ch 191, §20; 92 Acts, ch 1016, §14  Referred to in §331.402, 420.207, 425.17, 427.9, 427.10, 445.1, 447.9  For definitions applicable to this section, see §445.1