reglab/housing_qa huggingface dataset:
IA Code § 426.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426 - AGRICULTURAL LAND TAX CREDIT|Section 426.1 - Agricultural land credit fund.

426.1 Agricultural land credit fund.   There is created as a permanent fund in the office of the treasurer of state a fund to be known as the agricultural land credit fund, and for the purpose of establishing and maintaining this fund for each fiscal year there is appropriated thereto from funds in the general fund not otherwise appropriated the sum of thirty-nine million one hundred thousand dollars of which the first ten million dollars shall be transferred to and deposited into the family farm tax credit fund created in section 425A.1. Any balance in said fund on June 30 shall revert to the general fund.  [C39, §6943.156; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.1]  93 Acts, ch 180, §11  Referred to in §425A.1, 426.7, 441.73
IA Code § 426.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426 - AGRICULTURAL LAND TAX CREDIT|Section 426.2 - Definition.

426.2 Definition.   “Agricultural lands” as used in this chapter shall mean and include land in tracts of ten acres or more excluding any buildings or other structures located on such land, and not laid off into lots of less than ten acres or divided by streets and alleys into parcels of less than ten acres, lying within any school corporation in this state and in good faith used for agricultural or horticultural purposes.   Any land laid off or platted into lots of less than ten acres belonging to and a part of other lands of more than ten acres and in good faith used for agricultural or horticultural purposes shall be entitled to the benefits of this chapter.  [C39, §6943.165; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.2]
IA Code § 426.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426 - AGRICULTURAL LAND TAX CREDIT|Section 426.3 - Where credit given.

426.3 Where credit given.   The agricultural land credit fund shall be apportioned each year in the manner hereinafter provided so as to give a credit against the tax on each tract of agricultural lands within the several school districts of the state in which the levy for the general school fund exceeds five dollars and forty cents per thousand dollars of assessed value; the amount of such credit on each tract of such lands shall be the amount the tax levied for the general school fund exceeds the amount of tax which would be levied on said tract of such lands were the levy for the general school fund five dollars and forty cents per thousand dollars of assessed value for the previous year, except in the case of a deficiency in the agricultural land credit fund to pay said credits in full, in which case the credit on each eligible tract of such lands in the state shall be proportionate and shall be applied as hereinafter provided.  [C39, §6943.157, 6943.164; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.3]
IA Code § 426.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426 - AGRICULTURAL LAND TAX CREDIT|Section 426.6 - Computation by auditor — appeal.

426.6 Computation by auditor — appeal.   The agricultural land tax credit allowed each year shall be computed as follows: On or before April 1, the county auditor shall list by school districts all tracts of agricultural lands which are entitled to credit, together with the taxable value for the previous year, together with the budget from each school district for the previous year, and the tax rate determined for the general fund of the district in the manner prescribed in section 444.3 for the previous year, and if such tax rate is in excess of five dollars and forty cents per thousand dollars of assessed value, the auditor shall multiply the tax levy which is in excess of five dollars and forty cents per thousand dollars of assessed value by the total taxable value of the agricultural lands entitled to credit in the district, and on or before April 1, certify the amount to the department of revenue.   In the event the county auditor denies a credit upon any such lands, the auditor shall immediately mail to the owner at the owner’s last known address notice of the decision thereon. The owner may, within thirty days thereafter, appeal to the board of supervisors of the county wherein the land involved is situated by serving notice of said appeal upon the chairperson of said board. The board shall hear such appeal promptly and shall determine anew all questions involved in said appeal and shall within ten days after such hearing, mail to the owner at the owner’s last known address, notice of its decision. In the event of disallowance the owner may, within ten days from the date such notice is mailed, appeal such disallowance by the board of supervisors to the district court of that county by serving written notice of appeal on the county auditor. The appeal shall be tried de novo and may be heard in term time or vacation. The decision of the district court thereon shall be final.  [C39, §6943.160 – 6943.163; C46, §426.4 – 426.6; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.6]  86 Acts, ch 1245, §442; 2001 Acts, ch 143, §3; 2002 Acts, ch 1119, §54; 2003 Acts, ch 145, §286  Referred to in §331.401, 426.7
IA Code § 426.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426 - AGRICULTURAL LAND TAX CREDIT|Section 426.7 - Warrants authorized by director.

426.7 Warrants authorized by director.   After receiving from the county auditors the certifications provided for in section 426.6, and during the following fiscal year, the director of revenue shall authorize the department of administrative services to draw warrants on the agricultural land credit fund created in section 426.1, payable to the county treasurers in the amount certified by the county auditors of the respective counties and mail the warrants to the county auditors on July 15 of each year taking into consideration the relative budget and cash position of the state resources. However, if the agricultural land credit fund is insufficient to pay in full the total of the amounts certified to the director of revenue, the director shall prorate the fund to the county treasurers and notify the county auditors of the pro rata percentage on or before June 15.  [C39, §6943.157; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.7]  83 Acts, ch 172, §6; 86 Acts, ch 1244, §52; 2001 Acts, ch 143, §4; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §52
IA Code § 426.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426 - AGRICULTURAL LAND TAX CREDIT|Section 426.8 - Apportionment by auditor.

426.8 Apportionment by auditor.   Upon receiving the pro rata percentage from the director of revenue, the county auditor shall determine the amount to be credited to each tract of agricultural land, and shall enter upon tax lists as a credit against the tax levied on each tract of agricultural land on which there has been made an allowance of credit before delivering said tax lists to the county treasurer. Upon receipt of the warrant by the county auditor, the auditor shall deliver said warrant to the county treasurer for apportionment. The county treasurer shall show on each tax receipt the amount of tax credit for each tract of agricultural land. In case of change of ownership the credit shall follow the title.  [C39, §6943.158; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.8]  86 Acts, ch 1245, §443; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §53  Referred to in §331.559
IA Code § 426.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426 - AGRICULTURAL LAND TAX CREDIT|Section 426.10 - Rules.

426.10 Rules.   The director of revenue shall prescribe forms and rules, not inconsistent with this chapter, necessary to carry out its purposes.  [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.10]  86 Acts, ch 1245, §444; 2003 Acts, ch 145, §286
IA Code § 426A.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.1 - Definitions.

426A.1 Definitions.   As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.  2000 Acts, ch 1148, §1
IA Code § 426A.1A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.1A - Appropriation.

426A.1A Appropriation.   There is appropriated from the general fund of the state the amounts necessary to fund the credits provided under this chapter.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.1]  88 Acts, ch 1151, §3  C2001, §426A.1A
IA Code § 426A.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.2 - Military service tax credit.

426A.2 Military service tax credit.   The moneys shall be apportioned each year so as to replace all or a portion of the tax which would be due on property eligible for military service tax exemption in the state, if the property were subject to taxation, the amount of the credit to be not more than six dollars and ninety-two cents per thousand dollars of assessed value of property which would be subject to the tax, except for the military service tax exemption.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.2]  88 Acts, ch 1151, §4; 89 Acts, ch 83, §51; 99 Acts, ch 180, §23, 24
IA Code § 426A.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.3 - Computation by auditor.

426A.3 Computation by auditor.   On or before August 1 of each year the county auditor shall certify to the county treasurer all claims for military service tax exemptions which have been allowed by the board of supervisors. Such certificate shall list the total amount of dollars, listed by taxing district in the county, due for military service tax credits claimed and allowed. The county treasurer shall forthwith certify to the department of revenue the amount of dollars, listed by taxing district in the county, due for military service tax credits claimed and allowed.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.3]  2003 Acts, ch 145, §286  Referred to in §331.512, 331.559
IA Code § 426A.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.4 - Certification by director of revenue.

426A.4 Certification by director of revenue.   Sums distributable from the general fund of the state shall be allocated annually to the counties of the state. On September 15 annually the director of revenue shall certify and the department of administrative services shall draw warrants to the treasurer of each county payable from the general fund of the state in the amount claimed. Payments shall be made to the treasurer of each county not later than September 30 of each year.  [C50, 54, §426A.2, 426A.4, 426A.10; C58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.4, 426A.10; 81 Acts, ch 139, §2]  83 Acts, ch 172, §7; 86 Acts, ch 1244, §53; 88 Acts, ch 1151, §5; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §54
IA Code § 426A.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.5 - Proportionate shares to districts.

426A.5 Proportionate shares to districts.   The amount of credits received under this chapter shall then be apportioned by each county treasurer to the several taxing districts. Each taxing district shall receive its proportionate share of the military service tax credit allowed on each and every tax exemption allowed in such taxing district, in the proportion that the levy made by such taxing district upon general property bears to the total levy upon all property subject to general property taxation by all taxing districts imposing a general property tax in such taxing district.  [C50, §426A.2, 426A.4; C58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.5]  Referred to in §331.559
IA Code § 426A.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.6 - Setting aside allowance.

426A.6 Setting aside allowance.   If the department of revenue determines that a claim for military service tax exemption has been allowed by a board of supervisors which is not justifiable under the law and not substantiated by proper facts, the department may, at any time within thirty-six months from July 1 of the year in which the claim is allowed, set aside the allowance. Notice of the disallowance shall be given to the county auditor of the county in which the claim has been improperly granted and a written notice of the disallowance shall also be addressed to the claimant at the claimant’s last known address. The claimant or the board of supervisors may appeal to the director of revenue within thirty days from the date of the notice of disallowance. The director shall grant a hearing and if, upon the hearing, the director determines that the disallowance was incorrect, the director shall set aside the disallowance. The director shall notify the claimant and the board of supervisors of the result of the hearing. The claimant or the board of supervisors may seek judicial review of the action of the director of revenue in accordance with chapter 17A. If a claim is disallowed by the department of revenue and not appealed to the director of revenue or appealed to the director of revenue and thereafter upheld upon final resolution, including judicial review, the credits allowed and paid from the general fund of the state become a lien upon the property on which the credit was originally granted, if still in the hands of the claimant and not in the hands of a bona fide purchaser, the amount so erroneously paid shall be collected by the county treasurer in the same manner as other taxes, and the collections shall be returned to the department of revenue and credited to the general fund of the state. The director of revenue may institute legal proceedings against a military service tax exemption claimant for the collection of payments made on disallowed exemptions.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.6; 82 Acts, ch 1246, §7, 11]  88 Acts, ch 1151, §6; 89 Acts, ch 251, §34; 97 Acts, ch 158, §27; 2002 Acts, ch 1151, §17; 2003 Acts, ch 145, §286; 2006 Acts, ch 1010, §107; 2015 Acts, ch 109, §14, 75
IA Code § 426A.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.7 - Forms — rules.

426A.7 Forms — rules.   The director of revenue shall prescribe the form for the making of a verified statement and designation of property eligible for military service tax exemption, and the form for the supporting affidavits required herein, and such other forms as may be necessary for the proper administration of this chapter. From time to time as necessary, the department of revenue shall forward to the county auditors of the several counties of the state, such prescribed sample forms. The director of revenue shall have the power and authority to prescribe rules, not inconsistent with the provisions of this chapter, necessary to carry out and effectuate its purposes.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.7]  2003 Acts, ch 145, §286; 2004 Acts, ch 1086, §70
IA Code § 426A.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.8 - Excess remitted — appeals.

426A.8 Excess remitted — appeals.   1. If the amount of credit apportioned to any property eligible for military service tax exemption under this chapter in any year shall exceed the total tax, exclusive of any special assessments levied against such property eligible for military service tax exemption, then the excess shall be remitted by the county treasurer to the department of revenue to be redeposited in the general fund of the state and reallocated the following year by the department.   2. a. If any claim for exemption made has been denied by the board of supervisors, and the action is subsequently reversed on appeal, the same credit shall be allowed on the assessed valuation, not to exceed the amount of the military service tax exemption involved in the appeal, as was allowed on other military service tax exemption valuations for the year or years in question, and the director of revenue, the county auditor, and the county treasurer shall credit and change their books and records accordingly.   b. If the appealing taxpayer has paid one or both of the installments of the tax payable in the year or years in question on such military service tax exemption valuation, remittance shall be made to the county treasurer in the amount of such credit.   c. The amount of the credit shall be allocated and paid from the surplus redeposited in the general fund of the state provided for in subsection 1.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.8]  88 Acts, ch 1151, §7; 2003 Acts, ch 145, §286; 2013 Acts, ch 30, §96; 2014 Acts, ch 1026, §90  Referred to in §331.559
IA Code § 426A.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.9 - Erroneous credits.

426A.9 Erroneous credits.   If any claim is allowed, and subsequently reversed on appeal, any credit shall be void, and the amount of the credit shall be charged against the property in question, and the director of revenue, the county auditor, and the county treasurer shall correct their books and records. The amount of the erroneous credit, when collected, shall be returned by the county treasurer to the general fund of the state.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.9]  88 Acts, ch 1151, §8; 2003 Acts, ch 145, §286  Referred to in §331.559
IA Code § 426A.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.11 - Military service — exemptions.

426A.11 Military service — exemptions.   The following exemptions from taxation shall be allowed:   1. The property, not to exceed two thousand seven hundred seventy-eight dollars in taxable value, of any veteran, as defined in section 35.1, of World War I.   2. The property, not to exceed one thousand eight hundred fifty-two dollars in taxable value, of an honorably separated, retired, furloughed to a reserve, placed on inactive status, or discharged veteran, as defined in section 35.1, subsection 2, paragraph “a” or “b”.   3. Where the word “veteran” appears in this chapter, it includes without limitation the members of the United States air force, merchant marine, and coast guard.   4. For purposes of this chapter, unless the context otherwise requires, “veteran” also means a resident of this state who is a former member of the armed forces of the United States and who served for a minimum aggregate of eighteen months and who was discharged under honorable conditions. However, “veteran” also means a resident of this state who is a former member of the armed forces of the United States and who, after serving fewer than eighteen months, was honorably discharged because of a service-related injury sustained by the veteran.   5. For the purpose of determining a military tax exemption under this section, property includes a manufactured or mobile home as defined in section 435.1.  [C97, §1304; S13, SS15, §1304; C24, 27, 31, 35, 39, §6946; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.3; 82 Acts, ch 1063, §1]  83 Acts, ch 101, §87; 84 Acts, ch 1219, §32; 88 Acts, ch 1151, §9, 10; 88 Acts, ch 1243, §10; 89 Acts, ch 296, §45; 91 Acts, ch 199, §5; 94 Acts, ch 1173, §35; 99 Acts, ch 151, §88, 89; 99 Acts, ch 180, §18  CS99, §426A.11  2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80; 2002 Acts, ch 1151, §18; 2005 Acts, ch 115, §32, 40, 41; 2006 Acts, ch 1111, §1, 3; 2009 Acts, ch 164, §3, 7; 2013 Acts, ch 30, §97; 2013 Acts, ch 140, §66; 2014 Acts, ch 1026, §91  Referred to in §331.512, 331.608, 420.207, 425.11, 426A.12, 426A.13, 426A.15, 435.26
IA Code § 426A.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS|Section 426A.12 - Exemptions to relatives.

426A.12 Exemptions to relatives.   1. In case any person in the foregoing classifications does not claim the exemption from taxation, it shall be allowed in the name of the person to the same extent on the property of any one of the following persons in the order named:   a. The spouse, or surviving spouse remaining unmarried, of a veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”, where they are living together or were living together at the time of the death of the veteran.   b. The parent whose spouse is deceased and who remains unmarried, of a veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”, whether living or deceased, where the parent is, or was at the time of death of the veteran, dependent on the veteran for support.   c. The minor child, or children owning property as tenants in common, of a deceased veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”.   2. No more than one tax exemption shall be allowed under this section or section 426A.11 in the name of a veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”.  [C97, §1304; S13, SS15, §1304; C24, 27, 31, 35, 39, §6946; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.4]  99 Acts, ch 151, §88, 89; 99 Acts, ch 180, §19  CS99, §426A.12  2005 Acts, ch 115, §33, 40, 41; 2009 Acts, ch 164, §4, 7  Referred to in §331.512, 420.207, 426A.15