reglab/housing_qa huggingface dataset:
IA Code § 404.3A (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404 - URBAN REVITALIZATION TAX EXEMPTIONS|Section 404.3A - Residential development area exemption.

404.3A Residential development area exemption.   Notwithstanding the schedules provided for in section 404.3, all qualified real estate assessed as residential property in an area designated under section 404.1, subsection 5, is eligible to receive an exemption from taxation on the first seventy-five thousand dollars of actual value added by the improvements. The exemption is for a period of five years.  97 Acts, ch 214, §11  Referred to in §404.3, 419.17
IA Code § 404.3B (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404 - URBAN REVITALIZATION TAX EXEMPTIONS|Section 404.3B - Abandoned real property exemption.

404.3B Abandoned real property exemption.   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:   a. For the first year, eighty percent.   b. For the second year, seventy-five percent.   c. For the third year, seventy percent.   d. For the fourth year, sixty-five percent.   e. For the fifth year, sixty percent.   f. For the sixth year, fifty-five percent.   g. For the seventh year, fifty percent.   h. For the eighth year, forty-five percent.   i. For the ninth year, forty percent.   j. For the tenth year, thirty-five percent.   k. For the eleventh year, thirty percent.   l. For the twelfth year, twenty-five percent.   m. For the thirteenth year, twenty percent.   n. For the fourteenth year, twenty percent.   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  Referred to in §404.3, 419.17
IA Code § 404.5 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404 - URBAN REVITALIZATION TAX EXEMPTIONS|Section 404.5 - Physical review of property by assessor.

404.5 Physical review of property by assessor.   1. The local assessor shall review each first-year application by making a physical review of the property, to determine if the improvements made increased the actual value of the qualified real estate by at least fifteen percent or at least ten percent in the case of real property assessed as residential property or the applicable percent increase requirement adopted by the city or county under section 404.2. If the assessor determines that the actual value of that real estate has increased by at least the requisite percent, the assessor shall proceed to determine the actual value of the property and certify the valuation determined pursuant to section 404.3 to the county auditor at the time of transmitting the assessment rolls. However, if a new structure is erected on land upon which no structure existed at the start of the new construction, the assessor shall proceed to determine the actual value of the property and certify the valuation determined pursuant to section 404.3 to the county auditor at the time of transmitting the assessment rolls. The assessor shall notify the applicant of the determination, and the assessor’s decision may be appealed to the local board of review at the times specified in section 441.37. If an application for exemption is denied as a result of failure to sufficiently increase the value of the real estate as provided in section 404.3, the owner may file a first annual application in a subsequent year when additional improvements are made to satisfy requirements of section 404.3, and the provisions of section 404.4 shall apply. After the tax exemption is granted, the local assessor shall continue to grant the tax exemption, with periodic physical review by the assessor, for the time period specified in section 404.3, subsection 1, 2, 3, or 4, or specified in the different schedule if one has been adopted, under which the exemption was granted. The tax exemptions for the succeeding years shall be granted without the taxpayer having to file an application for the succeeding years.   2. For the purposes of this section, the actual value of the property upon which the value of improvements in the form of rehabilitation or additions to existing structures shall be determined shall be the lower of either the amount listed on the assessment rolls in the assessment year in which such improvements are first begun or the price paid by the owner if the improvements in the form of rehabilitation or additions to existing structures were begun within one year of the date the property was purchased and the sale was a fair and reasonable exchange between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and each being familiar with all the facts relating to the particular property.  [C81, §404.5]  91 Acts, ch 214, §11; 92 Acts, ch 1191, §3, 4; 96 Acts, ch 1204, §40, 41; 2016 Acts, ch 1011, §67  Referred to in §404.2, 404.4, 419.17
IA Code § 404.6 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404 - URBAN REVITALIZATION TAX EXEMPTIONS|Section 404.6 - Relocation expense of tenant.

404.6 Relocation expense of tenant.   Upon application to it and after verification by it, the city or county shall require compensation of at least one month’s rent and may require compensation of actual relocation expenses be paid to a qualified tenant whose displacement is due to action on the part of a property owner to qualify for the benefits under this chapter. However, the city or county may require the persons causing the qualified tenant to be displaced to pay all or a part of the relocation payments as a condition for receiving a tax exemption under section 404.3. “Qualified tenant” as used in this chapter shall mean the legal occupant of a residential dwelling unit which is located within a designated revitalization area and who has occupied the same dwelling unit continuously since one year prior to the city’s or county’s adoption of the plan pursuant to section 404.2.  [C81, §404.6]  91 Acts, ch 214, §11  Referred to in §419.17
IA Code § 404.7 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404 - URBAN REVITALIZATION TAX EXEMPTIONS|Section 404.7 - Repeal of ordinance.

404.7 Repeal of ordinance.   When in the opinion of the governing body of a city or county the desired level of revitalization has been attained or economic conditions are such that the continuation of the exemption granted by this chapter would cease to be of benefit to the city or county, the governing body may repeal the ordinance establishing a revitalization area. In that event, all existing exemptions shall continue until their expiration.  [C81, §404.7]  91 Acts, ch 214, §11  Referred to in §419.17
IA Code § 404A.5 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404A - HISTORIC PRESERVATION TAX CREDIT|Section 404A.5 - Economic impact — recommendations.

404A.5 Economic impact — recommendations.   1. The authority, in consultation with the department of revenue, shall be responsible for keeping the general assembly and the legislative services agency informed on the overall economic impact to the state of qualified rehabilitation projects.   2. An annual report shall be filed which shall include but is not limited to data on the number and potential value of qualified rehabilitation projects begun during the latest twelve-month period, the total historic preservation tax credits originally awarded or tax credit certificates originally issued during that period, the potential reduction in state tax revenues as a result of all awarded or issued tax credits still unclaimed and eligible for refund, and the potential increase in local property tax revenues as a result of the qualified rehabilitation projects.   3. The authority, to the extent it is able, shall provide recommendations on whether the limit on tax credits should be changed, the need for a broader or more restrictive definition of qualified rehabilitation project, and other adjustments to the tax credits under this chapter.  2000 Acts, ch 1194, §7, 20; 2003 Acts, ch 35, §45, 49; 2005 Acts, ch 150, §26; 2009 Acts, ch 98, §4; 2014 Acts, ch 1118, §6, 12; 2016 Acts, ch 1109, §31, 35, 36; 2017 Acts, ch 29, §117  2016 amendment to subsections 1 and 3 takes effect August 15, 2016, and applies to qualified rehabilitation projects registered on or after that date;  2016 Acts, ch 1109, §35, 36
IA Code § 404A.6 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404A - HISTORIC PRESERVATION TAX CREDIT|Section 404A.6 - Rules.

404A.6 Rules.   The authority, department, and the department of revenue shall each adopt rules as necessary for the administration of this chapter.  2014 Acts, ch 1118, §7, 12; 2016 Acts, ch 1109, §32, 35, 36  2016 amendment takes effect August 15, 2016, and applies to qualified rehabilitation projects registered on or after that date;  2016 Acts, ch 1109, §35, 36
IA Code § 404B.1 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404B - DISASTER REVITALIZATION TAX EXEMPTIONS|Section 404B.1 - Disaster revitalization area.

404B.1 Disaster revitalization area.   1. a. The governing body of a city may, by ordinance, designate an area of the city a disaster revitalization area if that area is within a county or portion of a county in which the governor has proclaimed a disaster emergency or the United States president has declared a major disaster.   b. The governing body of a county may, by ordinance, designate an area of the county outside the boundaries of a city as a disaster revitalization area if that area is within a county or portion of a county in which the governor has proclaimed a disaster emergency or the United States president has declared a major disaster.   2. A disaster revitalization area shall be composed of contiguous parcels. However, the governing body of a city or the governing body of a county may establish more than one disaster revitalization area.  2009 Acts, ch 100, §23, 30  Referred to in §404B.2
IA Code § 404B.3 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404B - DISASTER REVITALIZATION TAX EXEMPTIONS|Section 404B.3 - Disaster revitalization plan amendments.

404B.3 Disaster revitalization plan amendments.   1. The city or county may subsequently amend a disaster revitalization plan after a hearing. Notice of the hearing shall be published as provided in section 362.3 or 331.305, except that at least seven days’ notice must be given, and the public hearing shall not be held earlier than the next regularly scheduled city council or board of supervisors meeting following the published notice. Notice shall also be provided by ordinary mail to owners and occupants within the area and any proposed addition to the area.   2. A city which has adopted a plan for a disaster revitalization area that covers all property within the city limits may amend that plan at any time, pursuant to this section, to include property which has been or will be annexed to the city. The provisions of the original disaster revitalization plan shall be applicable to the property that is annexed and the property shall be considered to have been part of the disaster revitalization area as of the effective date of its annexation to the city. The notice and hearing provisions of subsection 1 shall apply to amendments under this subsection.  2009 Acts, ch 100, §25, 30
IA Code § 404B.4 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404B - DISASTER REVITALIZATION TAX EXEMPTIONS|Section 404B.4 - Basis of tax exemption.

404B.4 Basis of tax exemption.   1. All real property within a disaster revitalization area is eligible to receive a one hundred percent exemption from taxation on the increase in assessed value of the property, as compared to the property’s assessed value on January 1, 2007, if the increase in assessed value is attributable to revitalization of the property occurring between May 25, 2008, and December 31, 2013. The exemption is for a period not to exceed five years, starting with an assessment year beginning on or after January 1, 2010.   2. A city or county may adopt a different tax exemption percentage than the exemption provided in subsection 1. The different percentage adopted shall not allow a greater exemption, but may allow a smaller exemption. A different percentage adopted by a city or county shall apply to every disaster revitalization area within the city or county. The owners of real property eligible for the exemption provided in this section shall elect to take the exemption or shall elect to take an eligible exemption provided under another statute. Once the election has been made and the exemption granted, the owner is not permitted to change the method of exemption.  2009 Acts, ch 100, §26, 30  Referred to in §404B.2
IA Code § 404B.5 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404B - DISASTER REVITALIZATION TAX EXEMPTIONS|Section 404B.5 - Application for exemption by property owner.

404B.5 Application for exemption by property owner.   An application shall be filed for each revitalization project resulting in increased assessed value 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 first assessment year for which the exemption is requested. Applications for exemption shall be made on forms prescribed by the local assessor and shall contain information pertaining to the requirements under this section and any requirements imposed by a city or county governing body.  2009 Acts, ch 100, §27, 30
IA Code § 404B.6 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404B - DISASTER REVITALIZATION TAX EXEMPTIONS|Section 404B.6 - Physical review of property by assessor.

404B.6 Physical review of property by assessor.   The local assessor shall review each application by making a physical review of the property to determine if the revitalization project increased the assessed value of the real property. If the assessor determines that the assessed value of the real property has increased, the assessor shall proceed to determine the assessed value of the property and certify the valuation determined to the county auditor at the time of transmitting the assessment rolls. The assessor shall notify the applicant of the determination, and the assessor’s decision may be appealed to the local board of review at the times specified in section 441.37. After the tax exemption is granted, the local assessor shall continue to grant the tax exemption, with periodic physical review by the assessor, for the time period specified by ordinance. The tax exemption for the succeeding years shall be granted without the taxpayer having to file an application for the succeeding years, unless additional revitalization projects occur on the property.  2009 Acts, ch 100, §28, 30
IA Code § 404B.7 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 404B - DISASTER REVITALIZATION TAX EXEMPTIONS|Section 404B.7 - Expiration or repeal of ordinance.

404B.7 Expiration or repeal of ordinance.   An ordinance enacted under this chapter shall expire or be repealed no later than December 31, 2016.  2009 Acts, ch 100, §29, 30
IA Code § 405.1 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 405 - ASSESSMENT OF PROPERTY FOR HOUSING DEVELOPMENT|Section 405.1 - Housing development — tax status — limitation.

405.1 Housing development — tax status — limitation.   1. a. The board of supervisors of a county may adopt an ordinance providing that property acquired and subdivided for development of housing on or after January 1, 2011, shall continue to be assessed for taxation in the manner that it was prior to the acquisition for housing. Each lot shall continue to be taxed in the manner it was prior to its acquisition for housing until the lot is sold for construction or occupancy of housing or five years from the date of subdivision, whichever is shorter. Upon the sale or the expiration of the five-year period, the property shall be assessed for taxation as residential or commercial multifamily property, whichever is applicable.   b. Ordinances adopted under this section, to the extent such ordinances affect the assessment of property subdivided for development of housing on or after January 1, 2004, but before January 1, 2011, shall remain in effect or otherwise be made effective and such ordinances adopted under section 405.1, subsection 1, Code 2011, shall be extended to apply the ordinances to the period of time ending ten years from the date of subdivision, and ordinances adopted under section 405.1, subsection 2, Code 2011, shall be extended to apply the ordinances to the period of time ending eight years from the date of subdivision.   2. On or after July 27, 2011, the board of supervisors of a county may amend an ordinance adopted or otherwise made effective under subsection 1 to extend the period of time established under subsection 1 to apply the ordinance to a period of time not to exceed five years beyond the end of the period of time established under subsection 1. An extension of an ordinance under this subsection may apply to all or a portion of the property that was subject to the original ordinance.   3. A city council may adopt an ordinance affecting that portion of the applicable property located within the incorporated area of the city, effectuating an extension of a county ordinance otherwise eligible to be extended under subsection 2 and not previously extended by the board of supervisors. An ordinance by a city council providing for an extension under this subsection shall be subject to the limitations of subsection 2.  96 Acts, ch 1204, §37; 2011 Acts, ch 131, §154, 157  2011 amendments to this section take effect July 27, 2011, and apply to assessment years beginning on or after January 1, 2012; amendments do not require refund or modification of property taxes attributable to, or the adjustment of property assessments for, assessments years beginning before January 1, 2012;  2011 Acts, ch 131, §156, 157
IA Code § 410.2 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY|Section 410.2 - Boards of trustees — officers.

410.2 Boards of trustees — officers.   The chief officer of each department, with the city treasurer and the city solicitor or attorney of such cities, shall be ex officio members of and shall constitute separate boards of trustees for the management of each fund. The chief officer of the department shall be president and the city treasurer, treasurer of such boards, and the faithful performance of the duties of the treasurer shall be secured by an official bond as city treasurer. Such trustees shall not receive any compensation for their services as members of said boards. Provided, however, that in any city where contributory fire or police retirement systems or both systems based upon actuarial tables shall be established by this Act* for the benefit of police officers or fire fighters or both appointed to the force after the establishment of same, the board of trustees of each such system, respectively, shall also constitute the board of trustees for the management of each fund under this section as a separate and distinct fund in itself.  [S13, §932-a,-b,-j,-k; C24, 27, 31, 35, 39, §6311; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.2]  *See 34 Acts, 1st Ex, ch 75, effective date March 2, 1934
IA Code § 410.3 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY|Section 410.3 - Investment of surplus.

410.3 Investment of surplus.   The boards shall have power to invest any surplus left in such funds, respectively, at the end of the fiscal year, but no part of the funds realized from any tax levy shall be used for any purpose other than the payment of pensions. Investments shall be in interest-bearing bonds, notes, certificates, or other evidences of indebtedness which are obligations of or guaranteed by the United States, or in interest-bearing bonds of the state of Iowa, of any county, township, or municipal corporation of the state of Iowa. All such securities shall be deposited with the treasurer of the boards of trustees for safekeeping.  [S13, §932-1; SS15, §932-c; C24, 27, 31, 35, 39, §6312; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.3]
IA Code § 410.4 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY|Section 410.4 - Gifts, devises, or bequests.

410.4 Gifts, devises, or bequests.   Each board may take by gift, grant, devise, or bequest, any money or property, real or personal, or other thing of value for the benefit of said funds. All rewards in moneys, fees, gifts, or emoluments of every kind or nature that may be paid or given to any police or fire department or to any member thereof, except when allowed to be retained or given to endow a medal or other permanent or competitive reward on account of extraordinary services rendered by said departments or any member thereof, and all fines and penalties imposed upon members, shall be paid into the said pension fund and become a part thereof.  [S13, §932-d,-m; C24, 27, 31, 35, 39, §6313; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.4]
IA Code § 410.5 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY|Section 410.5 - Membership fee — assessments.

410.5 Membership fee — assessments.   Every member of said departments shall be required to pay to the treasurer of said funds a membership fee to be fixed by the board of trustees, not exceeding five dollars, and shall also be assessed and required to pay annually an amount equal to one percent per annum upon the amount of the annual salary paid to the member, which assessment shall be deducted and retained in equal monthly installments out of such salary.  [S13, §932-d,-m; C24, 27, 31, 35, 39, §6314; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.5]  Referred to in §410.1
IA Code § 410.7 (2021)
2021 Iowa Code|Title IX - LOCAL GOVERNMENT|Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY|Section 410.7 - Soldiers and sailors.

410.7 Soldiers and sailors.   Any member of the fire or police department, who resigned or obtained leave of absence therefrom to serve in the United States air force or air force reserve, army, navy or marine reserve, or marine corps, of the United States, or as a member of the United States army and navy reserve, the Spanish-American War, in the World War 1917-1918, or in World War II from December 7, 1941, to December 31, 1946, both dates inclusive, or in the Korean Conflict at any time between June 25, 1950, and January 31, 1955, both dates inclusive, or in the Vietnam Conflict at any time between August 5, 1964, and ending on the date the armed forces of the United States are directed by formal order of the government of the United States to cease hostilities, both dates inclusive, and has returned with an honorable discharge from such service, to the fire or police department, shall have the period of such service included as part of the member’s period of service in the department.  [C27, 31, 35, §6315-b1; C39, §6315.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.7]