reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 404B - DISASTER REVITALIZATION TAX EXEMPTIONS › Section 404B.2 - Conditions mandatory.

404B.2 Conditions mandatory.
A city or county may only exercise the authority conferred upon it in this chapter after all of the following conditions have been met:
1. The governing body has adopted a resolution finding that the property located within the area was damaged by a disaster, that revitalization of the area is in the economic interest of the residents of the city or county, as applicable, and the area substantially meets the criteria of section 404B.1.
2. The city or county has prepared a proposed plan for the designated disaster revitalization area. The proposed disaster revitalization plan shall include all of the following:
a. A legal description of the real property forming the boundaries of the proposed area along with a map depicting the existing parcels of real property.
b. The assessed valuation of the real property in the proposed area as of January 1, 2007, listing the land and building values separately.
c. A list of names and addresses of the owners of record of real property within the area.
d. The existing zoning classifications and district boundaries and the existing and proposed land uses within the area.
e. The exemption percentage applicable in the proposed area pursuant to section 404B.4.
f. A statement specifying whether none, some, or all of the property assessed as residential, agricultural, commercial, or industrial property within the designated area is eligible for the exemption under section 404B.4.
g. A definition of revitalization, including whether it is applicable to existing buildings, new construction, or development of previously vacant land. A definition of revitalization may also include a requirement for a minimum increase in assessed valuation of individual parcels of property in the area.
h. A statement specifying the duration of the designated disaster revitalization area.
i. A description of planned measures to mitigate or prevent future disaster damage in the area.
j. A description of revitalization projects commenced prior to the effective date of the plan that are eligible for the exemption under section 404B.4.
3. a. The city or county has scheduled a public hearing and published notice of the hearing in accordance with section 362.3 or 331.305, as applicable. In addition to notice by publication, notification shall also be given by ordinary mail to the last known address of the owners of record. The city or county shall also send notice by ordinary mail addressed to the “occupants” of addresses located within the proposed area, unless the governing body of the city or county, by reason of lack of a reasonably current and complete address list, or for other good cause, shall have waived the notice.
b. The notice provided by mail to owners and occupants within the area shall be given no later than thirty days before the date of the public hearing.
4. The public hearing has been held.
5. The city or county has adopted the proposed or amended plan for the disaster revitalization area after the hearing.
2009 Acts, ch 100, §24, 30
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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]
2023 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]
2023 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
2023 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]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.8 - Disability — how contracted.

410.8 Disability — how contracted.
No member who has not served five years or more in said department shall be entitled to be retired and paid a pension under the provisions of this chapter, unless such disability was contracted while engaged in the performance of the member’s duties, or by reason of following such occupation. The question of disability shall be determined by the trustees upon the concurring report of at least two out of three physicians designated by the board of trustees to make a complete physical examination of the member. After any member shall become entitled to be retired, such right shall not be lost or forfeited by discharge or for any other reason except conviction for felony.
[S13, §932-e,-n; C24, 27, 31, 35, 39, §6316; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.8]
Referred to in §410.18
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.9 - Retired members assigned for light duty.

410.9 Retired members assigned for light duty.
The chief of the police department and the chief of the fire department of such city may assign any member of such departments, respectively, retired by reason of mental or physical disability under the provisions of this chapter, to the performance of light duties in such department.
[S13, §932-e,-n; C24, 27, 31, 35, 39, §6317; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.9]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.10 - Pensions — surviving spouse — children — dependents.

410.10 Pensions — surviving spouse — children — dependents.
1. Upon the death of any acting or retired member of such departments, leaving a spouse or minor children, or dependent father or mother surviving, there shall be paid out of said fund as follows:
a. To the surviving spouse, a sum equal to one-half of the deceased member’s total adjusted pension as provided for in section 410.6, but in no event less than seventy-five dollars per month.
b. If there be no surviving spouse, or upon the death of such spouse, then to the dependent father and mother, if both survive, or to either dependent parent, if one survives, thirty dollars per month.
c. To the guardian of each surviving child under eighteen years of age, twenty dollars per month.
2. Effective July 1, 1991, the remarriage of a surviving spouse does not make the spouse ineligible to receive benefits under this section, and for a surviving spouse who remarried prior to July 1, 1991, the remarriage does not make the spouse ineligible to receive benefits under this section.
3. However, the benefits provided by this section are subject to the following definitions:
a. “Child” and “children” mean only the surviving issue of a deceased active or retired member, or the child or children legally adopted by a deceased member prior to the member’s retirement from active service.
b. “Spouse” means a surviving spouse of a marriage contracted prior to retirement of a deceased member from active service, or of a marriage of a retired member contracted prior to March 2, 1934.
c. “Surviving spouse” includes a former spouse only if the division of assets in the dissolution of marriage decree pursuant to section 598.17 grants the former spouse rights of a spouse under this chapter. If there is no surviving spouse of a marriage contracted prior to retirement of a deceased member, or of a marriage of a retired member contracted prior to March 2, 1934, “surviving spouse” includes a surviving spouse of a marriage of two years or more duration contracted subsequent to retirement of the member.
4. This section and its provisions shall be interpreted for all purposes as including all surviving spouses.
[S13, §932-e,-n; C24, 27, 31, 35, 39, §6318; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.10; 82 Acts, ch 1142, §1 – 3]
91 Acts, ch 41, §2; 2010 Acts, ch 1069, §136
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.11 - Exemption.

410.11 Exemption.
All pensions paid under the provisions of this chapter shall be exempt from liability for debts of the person to or on account of whom the same is paid, and shall not be subject to seizure upon execution or other process.
[S13, §932-e,-n; C24, 27, 31, 35, 39, §6319; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.11]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.12 - Volunteer or call fire fighters.

410.12 Volunteer or call fire fighters.
The provisions of this chapter shall apply to volunteer or call members of a paid fire department, but the amount of pension to be paid to such members shall be determined by the board of trustees.
[S13, §932-e; C24, 27, 31, 35, 39, §6320; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.12]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.13 - Reexamination of retired members.

410.13 Reexamination of retired members.
The board of trustees of each department shall have power, at any time, to cause any member of such department retired by reason of physical or mental disability to be brought before it and again examined by three competent physicians appointed by the board of trustees to discover whether such disability yet continues and can be improved and whether such retired member should be continued on the pension roll, and shall have power to examine witnesses for the same purpose. The question of continued disability or ability to perform regular or light duty in the police or fire department shall be determined by the concurring report of at least two of the three examining physicians. Such member shall be entitled to reasonable notice that such examination will be made, and to be present at the time of the taking of any testimony, shall have the right to examine the witnesses brought before the board and to introduce evidence in the member’s own behalf. All witnesses shall be examined under oath, which may be administered by any member of such board.
[S13, §932-g,-p; C24, 27, 31, 35, 39, §6321; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.13]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.14 - Decision of board.

410.14 Decision of board.
The decision of the board upon such matters shall be final and conclusive, in the absence of fraud, and no appeal shall be allowed therefrom. The member with a disability shall remain upon the pension roll unless and until reinstated in the department by reason of such examination.
[S13, §932-g,-p; C24, 27, 31, 35, 39, §6322; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.14]
96 Acts, ch 1129, §89
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.15 - Guarantee of pension benefits.

410.15 Guarantee of pension benefits.
Each city, in which contributory fire or police retirement systems based upon actuarial tables, shall be established by this Act* for the benefit of fire fighters or police officers appointed to either force after the establishment of the same, is hereby bound and obligated to carry out, and authorized to enter into a written agreement evidencing the same, with each person, on retired or active service, who has heretofore contributed, or, at the time of the taking effect of this Act, is contributing to the pension system now in effect in said city, in consideration of past and future payments to the pension fund of the system to which the police officer or fire fighter is, or has been contributing, the present and prospective benefits provided by the pension system to which the police officer or fire fighter is or has been contributing, guaranteeing that the present rate of payment by such person to said pension fund shall not be increased, also guaranteeing that the present and prospective rights and benefits provided for by said systems shall not be abridged nor lessened, and guaranteeing to all such persons so contributing all of the rights and benefits present and prospective provided in such pension system. The obligation of each such city for said rights and benefits shall be a direct charge on said city.
[S13, §932-h,-q; C24, 27, 31, 35, 39, §6323; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.15]
*See 34 Acts, 1st Ex, ch 75, effective date March 2, 1934
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.16 - Moneys drawn — how paid — report.

410.16 Moneys drawn — how paid — report.
All pensions paid and all moneys drawn from the pension fund under the provisions of this chapter shall be upon warrants signed by the appropriate board of trustees, which warrants shall designate the name of the person and the purpose for which payment is made. The treasurer’s annual report shall show the receipts and expenditures of each fund for the preceding fiscal year, the money on hand, and how invested.
[S13, §932-i,-r; C24, 27, 31, 35, 39, §6324; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.16]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.17 - City marshal.

410.17 City marshal.
Service by any member of the police department as city marshal shall not deprive the member of any rights under this chapter. In any matter in which said city marshal shall be individually interested and which requires the action of the board of trustees of the police officers’ pension fund, the city marshal shall not act as a member of said board, but the mayor of the city shall act with the other two trustees of the board with respect thereto. Upon the termination of the term as city marshal, the member shall regain the rank held in the police department at the time of the member’s appointment as city marshal.
[C24, 27, 31, 35, 39, §6325; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.17]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.18 - Hospital expense.

410.18 Hospital expense.
Cities shall provide hospital, nursing, and medical attention for the members of the police and fire departments of the cities, when injured while in the performance of their duties as members of such department, and shall continue to provide hospital, nursing, and medical attention for injuries or diseases incurred while in the performance of their duties for members being paid a pension by the city under section 410.8, and the cost of such hospital, nursing, and medical attention shall be paid out of the appropriation for the department to which the injured person belongs or belonged; provided that any amounts received by the injured person under the workers’ compensation law of the state, or from any other source for such specific purposes, shall be deducted from the amount paid by the city under the provisions of this section.
[C24, 27, 31, 35, 39, §6326; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.18]
[A portion of this section was inadvertently omitted in the 1993 Code]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.19 - Hours on duty limited.

410.19 Hours on duty limited.
Fire fighters employed in the fire department of cities of ten thousand population or more, or under civil service, shall not be required to remain on duty for periods of time which will aggregate in each month more than an average of fifty-six hours per week and no single period of time, or shift, shall exceed twenty-four hours in length, provided that in cases of serious emergencies such fire fighters may be required to remain on duty until such emergency has passed, when so ordered by the chief of the department or person acting in the chief’s place. Fire fighters called back to duty under this provision shall be duly compensated in accordance with their regular hourly wage.
[C27, 31, 35, §6326-a1; C39, §6326.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.19]
Referred to in §410.20
See also §411.16
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 410 - FIRE FIGHTERS AND POLICE OFFICERS — RETIREMENT AND DISABILITY › Section 410.20 - Exceptions.

410.20 Exceptions.
The provisions of section 410.19 shall not apply to the chief, or other persons when in command of the fire department, nor to fire fighters who are employed subject to call only.
[C27, 31, 35, §6326-a2; C39, §6326.02; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §410.20]
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 411 - RETIREMENT SYSTEM FOR POLICE OFFICERS AND FIRE FIGHTERS › Section 411.1A - Purpose of chapter.

411.1A Purpose of chapter.
The purpose of this chapter is to promote economy and efficiency in the municipal public safety service by doing the following:
1. Provide an orderly means for police officers and fire fighters to have a retirement system which will provide for the payment of pensions to retired members and members incurring disabilities, and to the surviving spouses and dependents of deceased members.
2. Provide a comprehensive disability program for police officers and fire fighters to include standards for entrance physical examinations, guidelines for ongoing fitness and wellness, disability pensions, and postdisability retirement compliance requirements.
93 Acts, ch 44, §15; 96 Acts, ch 1129, §90; 2000 Acts, ch 1077, §90
Referred to in §411.5
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 411 - RETIREMENT SYSTEM FOR POLICE OFFICERS AND FIRE FIGHTERS › Section 411.2 - Participation in retirement system.

411.2 Participation in retirement system.
1. Except as provided in subsections 2 through 5, each city in which the fire fighters or police officers are appointed under the civil service law of this state, shall participate in the retirement system established by this chapter for the purpose of providing retirement allowances only for fire fighters or police officers, or both, of the cities who are so appointed after the date the city comes under the retirement system, or benefits to their dependents.
2. A city whose population was under eight thousand prior to the results of the federal census conducted in 1990 is not required to come under the retirement system established by this chapter upon attaining a population of eight thousand or more.
3. A city which did not have a paid fire department on May 3, 1990, is not required to come under the retirement system established by this chapter upon establishing a paid fire department.
4. A city which did not have a paid police department on May 3, 1990, is not required to come under the retirement system established by this chapter upon establishing a paid police department.
5. If a city’s fire fighters or police officers, or both, are appointed under the civil service law of this state but the city is not operating a city fire or police retirement system, or both, under this chapter on May 3, 1990, the city is not required to come under the statewide fire and police retirement system established by this chapter.
[C35, §6326-f2; C39, §6326.04; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §411.2]
90 Acts, ch 1240, §49
Referred to in §411.1
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 411 - RETIREMENT SYSTEM FOR POLICE OFFICERS AND FIRE FIGHTERS › Section 411.3 - Membership — reemployment.

411.3 Membership — reemployment.
1. All persons who become police officers or fire fighters after the date the city is required to come under the retirement system, shall become members of the retirement system as a condition of their employment, except that a police chief or a fire chief who would not complete twenty-two years of service under this chapter by the time the chief attains fifty-five years of age shall, upon written request to the system, be exempt from this chapter, and except as otherwise provided in subsection 3. Notwithstanding section 97B.1A, a police chief or fire chief who is exempt from this chapter is exempt from chapter 97B. Members of the system established in this chapter shall not be required to make contributions under any other pension or retirement system of a city, county, or the state of Iowa, anything to the contrary notwithstanding.
2. Should any member cease to be employed as a police officer or fire fighter by a city, or should the member become a beneficiary or die, the member shall thereupon cease to be a member of the system.
3. a. As used in this section, unless the context otherwise requires, “reemployed” or “reemployment” means the employment of a person as a police officer or fire fighter by any participating city after the person has commenced receiving a service retirement allowance under section 411.6.
b. If a person is reemployed, the person shall not become an active member of the system upon reemployment, and the person so reemployed and the participating city shall not make contributions to the system based upon the person’s compensation for reemployment. A person who is so reemployed shall not be eligible to receive a service retirement allowance for the period of reemployment. The service retirement allowance shall be reinstated upon termination of the reemployment, but the service retirement allowance shall not be recalculated based upon the person’s reemployment. Notwithstanding section 97B.1A or any other provision of law to the contrary, a person reemployed as provided in this subsection shall be exempt from chapter 97B.
[C35, §6326-f3; C39, §6326.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §411.3]
90 Acts, ch 1240, §50; 94 Acts, ch 1183, §66; 98 Acts, ch 1183, §82; 2000 Acts, ch 1077, §91, 110; 2006 Acts, ch 1092, §10
Referred to in §97D.3, 384.6, 411.1, 411.6
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 411 - RETIREMENT SYSTEM FOR POLICE OFFICERS AND FIRE FIGHTERS › Section 411.4 - Service creditable.

411.4 Service creditable.
1. Service for fewer than six months of a year is not creditable as service. Service of six months or more of a year is equivalent to one year of service, but in no case shall more than one year of service be creditable for all service in one calendar year, nor shall the system allow credit as service for any period of more than one month duration during which the member was absent without pay.
2. The system shall credit as service for a member of the system a previous period of service only under any of the following circumstances:
a. The member had withdrawn the member’s accumulated contributions, as defined in section 411.21, for the previous period of service.
b. The member returned to service after an absence of service of a period of less than four years from the last day of the prior period of service.
c. The member returned to service after an absence of service of a period of four or more years from the last day of the prior period of service and the member had sufficient service as of the last day of the prior period of service to have been entitled to a retirement allowance on that date under section 411.6, subsection 1, paragraph “b”.
[C35, §6326-f4; C39, §6326.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §411.4]
90 Acts, ch 1240, §51; 2000 Acts, ch 1077, §92, 110
Referred to in §411.1, 411.21
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 411 - RETIREMENT SYSTEM FOR POLICE OFFICERS AND FIRE FIGHTERS › Section 411.6A - Optional retirement benefits.

411.6A Optional retirement benefits.
1. In lieu of the payment of a service retirement allowance under section 411.6, subsection 2, and the payment of a pension to the spouse of a deceased pensioned member under section 411.6, subsection 11, a member may select an option provided under this section. The board of trustees shall adopt rules under section 411.5, subsection 3, providing the optional forms of payment that may be selected by the member. The optional forms of payment may provide adjustments to the amount of the retirement allowance paid to the member, may alter the pension amount and period of payment to the member’s spouse after the death of the member, and may provide for payments to a designated recipient other than the member’s spouse for a designated period of time or an unlimited period of time.
2. Prior to the member’s retirement and as a part of the application for a service retirement allowance, the member shall elect, in writing, either the benefits provided under section 411.6, subsections 2 and 11, or one of the optional forms adopted by the board of trustees. If the member is married at the time of application and the member elects an optional form, the member’s spouse must consent in writing to the optional form selected and to the receipt of payments to a designated recipient, if applicable. Upon acceptance by a member of an initial retirement benefit paid in accordance with the election under this section, the election of the member is irrevocable.
3. The optional forms of payment determined by the board of trustees under this section, shall be the actuarial equivalent of the amount of retirement benefits payable to the member and the member’s spouse pursuant to section 411.6, subsections 2 and 11. The actuarial equivalent shall be based upon the actuarial assumptions adopted for this purpose pursuant to section 411.5. Election of an optional form adopted by the board of trustees shall not affect the benefits, if any, payable to the member’s child or children pursuant to section 411.6, subsection 11.
4. Optional benefits shall be adjusted annually in a manner consistent with that provided in section 411.6, subsection 12. However, if the member has selected a designated recipient other than the member’s spouse, the designated recipient shall be deemed to be the member’s surviving spouse for the purpose of calculating the annual adjustment in the manner provided in section 411.6, subsection 12.
90 Acts, ch 1240, §67; 92 Acts, ch 1201, §69; 93 Acts, ch 44, §18
Referred to in §411.6C
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 411 - RETIREMENT SYSTEM FOR POLICE OFFICERS AND FIRE FIGHTERS › Section 411.7 - Management of fund.

411.7 Management of fund.
1. The board of trustees is the trustee of the fire and police retirement fund created in section 411.8 and shall annually establish an investment policy to govern the investment and reinvestment of the moneys in the fund, subject to the terms, conditions, limitations, and restrictions imposed by subsection 2 and chapters 12F, 12H, and 12J. Subject to like terms, conditions, limitations, and restrictions the system has full power to hold, purchase, sell, assign, transfer, or dispose of any of the securities and investments in which the fund has been invested, as well as of the proceeds of the investments and any moneys belonging to the fund.
2. The secretary of the board of trustees shall invest, in accordance with the investment policy established by the board of trustees, the portion of the fund established in section 411.8 which in the judgment of the board is not needed for current payment of benefits under this chapter in investments authorized in section 97B.7A for moneys in the Iowa public employees’ retirement fund.
3. The secretary of the board of trustees is the custodian of the fire and police retirement fund. All payments from the fund shall be made by the secretary only upon vouchers signed by two persons designated by the board of trustees. The system may select master custodian banks to provide custody of the assets of the retirement system.
4. A member or employee of the board of trustees shall not have any direct interest in the gains or profits of any investment made by the board of trustees, other than as a member of the system. A trustee shall not receive any pay or emolument for the trustee’s services except as secretary. A member or employee of the board of trustees shall not directly or indirectly for the trustee or employee or as an agent in any manner use the assets of the retirement system except to make current and necessary payments as authorized by the board of trustees, nor shall any trustee or employee of the system become an endorser or surety or become in any manner an obligor for moneys loaned by or borrowed from the system.
5. Except as otherwise provided in section 411.36, a member, employee, and the secretary of the board of trustees shall not be personally liable for a loss to the fire and police retirement fund, the loss shall be assessed against the fire and police retirement fund, and moneys are hereby appropriated from the fund in an amount sufficient to cover the losses.
[C35, §6326-f7; C39, §6326.09; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §411.7; 82 Acts, ch 1261, §40]
86 Acts, ch 1203, §4; 90 Acts, ch 1240, §68; 91 Acts, ch 52, §1; 2001 Acts, ch 68, §17, 24; 2007 Acts, ch 39, §12; 2011 Acts, ch 82, §12; 2017 Acts, ch 29, §118
Referred to in §411.36
2023 Iowa Code › Title IX - LOCAL GOVERNMENT › Chapter 411 - RETIREMENT SYSTEM FOR POLICE OFFICERS AND FIRE FIGHTERS › Section 411.10 - Purchase of service credit for military service.

411.10 Purchase of service credit for military service.
1. An active member of the system who has been a member of the retirement system five or more years may elect to purchase up to five years of service credit for military service, other than military service required to be recognized under Internal Revenue Code §414(u) or under the federal Uniformed Services Employment and Reemployment Rights Act, that will be recognized by the retirement system for purposes of calculating a member’s benefit, pursuant to Internal Revenue Code §415(n) and the requirements of this section.
2. a. A member seeking to purchase service credit pursuant to this section shall file a written application with the system requesting an actuarial determination of the cost of a purchase of service credit. Upon receipt of the cost estimate for the purchase of service from the system, the member may make contributions to the system in an amount equal to the actuarial cost of the service credit purchase.
b. For purposes of this subsection, the actuarial cost of the service credit purchase is an amount determined by the system in accordance with actuarial tables, as reported to the system by the system’s actuary, which reflects the actuarial cost necessary to fund an increased retirement allowance resulting from the purchase of service credit.
3. The system shall ensure that the member, in exercising an option provided in this section, does not exceed the amount of annual additions to a member’s account permitted pursuant to §415 of the federal Internal Revenue Code.
4. The board of trustees shall adopt rules providing for the implementation and administration of this section.
2008 Acts, ch 1171, §52