reglab/statecodes huggingface dataset:
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES › Section 426B.1 - Appropriations — property tax relief fund.

426B.1 Appropriations — property tax relief fund.
1. A property tax relief fund is created in the state treasury under the authority of the department of human services. The fund shall be separate from the general fund of the state and shall not be considered part of the general fund of the state except in determining the cash position of the state for payment of state obligations. The moneys in the fund are not subject to the provisions of section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this chapter. Moneys in the fund may be used for cash flow purposes, provided that any moneys so allocated are returned to the fund by the end of each fiscal year. However, the fund shall be considered a special account for the purposes of section 8.53, relating to elimination of any GAAP deficit. For the purposes of this chapter, unless the context otherwise requires, “property tax relief fund” means the property tax relief fund created in this section.
2. Moneys shall be distributed from the property tax relief fund to the mental health and disability regional service system for mental health and disabilities services, in accordance with the appropriations made to the fund and other statutory requirements.
95 Acts, ch 206, §17; 96 Acts, ch 1034, §38; 96 Acts, ch 1219, §104; 97 Acts, ch 158, §28; 2002 Acts, ch 1119, §167; 2003 Acts, ch 108, §72; 2010 Acts, ch 1193, §14; 2012 Acts, ch 1120, §134, 139, 140; 2017 Acts, ch 109, §12, 20, 21; 2021 Acts, ch 177, §102, 108
Referred to in §437A.8, 437A.15
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES › Section 426B.2 - Property tax relief fund payments.

426B.2 Property tax relief fund payments.
The director of human services shall draw warrants on the property tax relief fund, payable to the regional administrator in the amount due to a mental health and disability services region in accordance with statutory requirements, and mail the warrants to the regional administrator in July and January of each year.
95 Acts, ch 206, §18; 96 Acts, ch 1205, §4, 5; 97 Acts, ch 198, §5; 98 Acts, ch 1100, §59; 98 Acts, ch 1213, §7, 9; 2001 Acts, ch 191, §44; 2003 Acts, ch 106, §1, 15; 2008 Acts, ch 1187, §49; 2012 Acts, ch 1019, §132; 2012 Acts, ch 1120, §135, 136, 139, 140; 2015 Acts, ch 69, §76; 2017 Acts, ch 109, §13, 20, 21; 2021 Acts, ch 177, §103, 108
Referred to in §437A.8, 437A.15
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES › Section 426B.3 - Per capita funding — repayment of Medicaid offset amount.

426B.3 Per capita funding — repayment of Medicaid offset amount. Repealed by 2017 Acts, ch 109, §14, 20, 21.
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES › Section 426B.4 - Rules.

426B.4 Rules.
The mental health and disability services commission shall consult with regional administrators and the director of human services in prescribing forms and adopting rules pursuant to chapter 17A to administer this chapter.
95 Acts, ch 206, §20; 97 Acts, ch 158, §29; 2002 Acts, ch 1146, §19; 2004 Acts, ch 1090, §31; 2010 Acts, ch 1031, §389; 2021 Acts, ch 177, §104, 108
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426B - PROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES › Section 426B.5 - Incentive pool.

426B.5 Incentive pool.
1. An incentive pool is created in the property tax relief fund. The incentive pool shall consist of the moneys credited to the incentive pool by law.
2. Moneys available in the incentive pool for a fiscal year shall be distributed to those mental health and disability services regions that either meet or show progress toward meeting the purposes and intent described in section 225C.1. The moneys received by a region from the incentive pool shall be used to build community capacity to support individuals covered by the region’s regional service system management plan approved under section 331.393 in meeting such purposes.
98 Acts, ch 1213, §8, 9; 2000 Acts, ch 1090, §4, 6; 2000 Acts, ch 1232, §2, 3, 9, 10; 2001 Acts, ch 155, §4 – 8, 11; 2002 Acts, ch 1050, §36; 2002 Acts, ch 1146, §20; 2003 Acts, ch 179, §1; 2004 Acts, ch 1090, §32; 2006 Acts, ch 1115, §11, 12; 2007 Acts, ch 218, §82, 89, 92; 2008 Acts, ch 1043, §1 – 4; 2009 Acts, ch 182, §53; 2010 Acts, ch 1031, §389; 2012 Acts, ch 1019, §134, 135; 2014 Acts, ch 1026, §92, 93; 2015 Acts, ch 69, §77, 78; 2015 Acts, ch 138, §41, 161, 162; 2019 Acts, ch 85, §88
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426C - BUSINESS PROPERTY TAX CREDIT › Section 426C.1 - Definitions.

426C.1 Definitions.
For the purposes of this chapter, unless the context otherwise requires:
1. “Contiguous parcels” means any of the following:
a. Parcels that share a common boundary.
b. Parcels within the same building or structure regardless of whether the parcels share a common boundary.
c. Permanent improvements to the land that are situated on one or more parcels of land that are assessed and taxed separately from the permanent improvements if the parcels of land upon which the permanent improvements are situated share a common boundary.
2. “Department” means the department of revenue.
3. “Fund” means the business property tax credit fund created in section 426C.2.
4. a. “Parcel” means as defined in section 445.1.
b. (1) For purposes of business property tax credits claimed for the fiscal year beginning July 1, 2016, “parcel” also means that portion of a parcel assigned a classification of commercial property, industrial property, or railway property under chapter 434 pursuant to section 441.21, subsection 13, paragraph “c”.
(2) For purposes of business property tax credits claimed for fiscal years beginning on or after July 1, 2017, “parcel” also means that portion of a parcel assigned a classification of commercial property or industrial property pursuant to section 441.21, subsection 13, paragraph “c”.
5. “Property unit” means contiguous parcels all of which are located within the same county, with the same property tax classification, are owned by the same person, and are operated by that person for a common use and purpose.
2013 Acts, ch 123, §3, 13; 2015 Acts, ch 116, §1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426C - BUSINESS PROPERTY TAX CREDIT › Section 426C.2 - Business property tax credit fund — appropriation.

426C.2 Business property tax credit fund — appropriation.
1. A business property tax credit fund is created in the state treasury under the authority of the department. For the fiscal year beginning July 1, 2014, there is appropriated from the general fund of the state to the department to be credited to the fund, the sum of fifty million dollars to be used for business property tax credits authorized in this chapter. For the fiscal year beginning July 1, 2015, there is appropriated from the general fund of the state to the department to be credited to the fund, the sum of one hundred million dollars to be used for business property tax credits authorized in this chapter. For the fiscal year beginning July 1, 2016, and each fiscal year thereafter beginning before July 1, 2023, there is appropriated from the general fund of the state to the department to be credited to the fund, the sum of one hundred twenty-five million dollars to be used for business property tax credits authorized in this chapter.
2. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund. Moneys in the fund are not subject to the provisions of section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this chapter. However, moneys remaining in the fund at the end of the fiscal year beginning July 1, 2022, shall be transferred by the department for deposit in the general fund of the state.
2013 Acts, ch 123, §4, 13; 2022 Acts, ch 1061, §34, 38
Referred to in §426C.1
2022 amendment applies retroactively to assessment years beginning on or after January 1, 2022; 2022 Acts, ch 1061, §38
Section amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426C - BUSINESS PROPERTY TAX CREDIT › Section 426C.5 - Payment to counties.

426C.5 Payment to counties.
1. Annually the department shall certify to the county auditor of each county the amounts of the business property tax credits allowed in the county. Each county auditor shall then enter the credits against the tax levied on each eligible parcel or property unit in the county, designating on the tax lists the credit as being paid from the fund. Each taxing district shall receive its share of the business property tax credit allowed on each eligible parcel or property unit in such taxing district in the proportion that the levy made by such taxing district upon the parcel or property unit bears to the total levy upon the parcel or property unit by all taxing districts. However, the several taxing districts shall not draw the moneys so credited until after the semiannual allocations have been received by the county treasurer, as provided in this section. Each county treasurer shall show on each taxpayer receipt the amount of credit received from the fund.
2. The director of revenue shall authorize the department of administrative services to draw warrants on the fund payable to the county treasurers of the several counties of the state in the amounts certified by the department.
3. The amount due each county shall be paid in two payments on November 15 and March 15 of each fiscal year, drawn upon warrants payable to the respective county treasurers. The two payments shall be as nearly equal as possible.
2013 Acts, ch 123, §7, 13
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426C - BUSINESS PROPERTY TAX CREDIT › Section 426C.6 - Appeals.

426C.6 Appeals.
1. If the board of supervisors disallows a claim for credit under section 426C.3, subsection 4, the board of supervisors shall send written notice, by mail, to the claimant at the claimant’s last known address. The notice shall state the reasons for disallowing the claim for the credit. The board of supervisors is not required to send notice that a claim for credit is disallowed if the claimant voluntarily withdraws the claim. Any person whose claim is disallowed under the provisions of this chapter may appeal from the action of the board of supervisors to the district court of the county in which the parcel or property unit is located by giving written notice of such appeal to the county auditor within twenty days from the date of mailing of notice of such action by the board of supervisors.
2. If a claim for credit is disallowed by the board of supervisors, and such action is subsequently reversed on appeal, the credit shall be allowed on the applicable parcel or property unit, and the director of revenue, the county auditor, and the county treasurer shall provide the credit and change their books and records accordingly. In the event the claimant has paid one or both of the installments of the tax payable in the year or years in question, remittance shall be made to the claimant of the amount of such credit. The amount of such credit awarded on appeal shall be allocated and paid from the balance remaining in the fund.
2013 Acts, ch 123, §8, 13
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426C - BUSINESS PROPERTY TAX CREDIT › Section 426C.7 - Audit — recalculation or denial.

426C.7 Audit — recalculation or denial.
1. If on the audit of a credit provided under this chapter, the department of revenue determines the amount of the credit to have been incorrectly calculated or that the credit is not allowable, the department shall recalculate the credit and notify the claimant and the county auditor of the recalculation or denial and the reasons for it. The department shall not adjust a credit after three years from October 31 of the year in which the claim for the credit was filed. If the credit has been paid, the department shall give notification to the claimant, the county treasurer, and the applicable assessor of the recalculation or denial of the credit and the county treasurer shall proceed to collect the tax owed in the same manner as other property taxes due and payable are collected, if the parcel or property unit for which the credit was allowed is still owned by the claimant. If the parcel or property unit for which the credit was allowed is not owned by the claimant, the amount may be recovered from the claimant by assessment in the same manner that income taxes are assessed under sections 422.26 and 422.30. The amount of such erroneous credit, when collected, shall be deposited in the fund.
2. The claimant or board of supervisors may appeal any decision of the department of revenue to the director of revenue within thirty days from the date of the notice of the recalculation or denial provided to the claimant and county auditor. The director shall grant a hearing, and upon hearing the director shall determine the correct credit, if any, and notify the claimant, board of supervisors, county auditor, and county treasurer of the decision by mail. The claimant or the board of supervisors may seek judicial review of the action of the director of revenue in accordance with chapter 17A.
2013 Acts, ch 123, §9, 13; 2015 Acts, ch 109, §15, 75
Referred to in §426C.8
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426C - BUSINESS PROPERTY TAX CREDIT › Section 426C.8 - False claim — penalty.

426C.8 False claim — penalty.
A person who makes a false claim for the purpose of obtaining a credit provided for in this chapter or who knowingly receives the credit without being legally entitled to it is guilty of a fraudulent practice. The claim for a credit of such a person shall be disallowed and if the credit has been paid the amount shall be recovered in the manner provided in section 426C.7. In such cases, the department of revenue shall send a notice of disallowance of the credit.
2013 Acts, ch 123, §10, 13; 2015 Acts, ch 109, §16, 75
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.2A - Taxation of life estate in property donated to public.

427.2A Taxation of life estate in property donated to public.
1. Real estate donated to the state or a political subdivision of the state or any agency of the state or political subdivision, for which the donor retains a life estate, or provides for another to possess a life estate shall continue to be subject to property taxation and special assessment to the same extent as the property was so subject during the fiscal year in which the donation was made. The real property shall continue to be taxed until the fiscal year following the fiscal year during which the life estate terminates. Upon termination of the life estate, the real estate shall be subject to taxation as otherwise provided by law.
2. This section applies to property donated on or after July 1, 1992, for purposes of property taxes or special assessments due and payable in fiscal years beginning on or after July 1, 1997.
97 Acts, ch 146, §1; 2002 Acts, ch 1119, §168; 2019 Acts, ch 24, §104
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.3 - Abatement of taxes of certain exempt entities.

427.3 Abatement of taxes of certain exempt entities.
The board of supervisors may abate the taxes levied against property acquired by gift or purchase by a person or entity if the property acquired by gift or purchase was transferred to the person or entity after the deadline for filing for property tax exemption in the year in which the property was transferred and the property acquired by gift or purchase would have been exempt under section 427.1, subsection 7, 8, or 9, if the person or entity had been able to file for exemption in a timely manner.
2005 Acts, ch 140, §53; 2007 Acts, ch 186, §27, 30
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.8 - Petition for suspension or abatement of taxes, assessments, and rates or charges, including interest, fees, and costs.

427.8 Petition for suspension or abatement of taxes, assessments, and rates or charges, including interest, fees, and costs.
If a person is unable to contribute to the public revenue, the person may file a petition, duly sworn to, with the board of supervisors, stating that fact and giving a statement of parcels, as defined in section 445.1, owned or possessed by the petitioner, and other information as the board may require. The board of supervisors may order the county treasurer to suspend the collection of the taxes, special assessments, and rates or charges, including interest, fees, and costs, which are assessed against the petitioner or the petitioner’s estate for the current year and those unpaid for prior years, or the board may abate the taxes, special assessments, and rates or charges, including interest, fees, and costs. The petition, when approved, shall be filed by March 1 of the current tax year with the treasurer.
[C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6950; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.8]
84 Acts, ch 1219, §33; 88 Acts, ch 1031, §1; 89 Acts, ch 296, §47; 91 Acts, ch 191, §20; 92 Acts, ch 1016, §14
Referred to in §331.402, 420.207, 425.17, 427.9, 427.10, 445.1, 447.9
For definitions applicable to this section, see §445.1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.9 - Suspension of taxes, assessments, and rates or charges, including interest, fees, and costs.

427.9 Suspension of taxes, assessments, and rates or charges, including interest, fees, and costs.
If a person is a recipient of federal supplementary security income or state supplementary assistance, as defined in section 249.1, or is a resident of a health care facility, as defined by section 135C.1, which is receiving payment from the department of human services for the person’s care, the person shall be deemed to be unable to contribute to the public revenue. The director of human services shall notify a person receiving such assistance of the tax suspension provision and shall provide the person with evidence to present to the appropriate county board of supervisors which shows the person’s eligibility for tax suspension on parcels owned, possessed, or upon which the person is paying taxes as a purchaser under contract. The board of supervisors so notified, without the filing of a petition and statement as specified in section 427.8, shall order the county treasurer to suspend the collection of all the taxes, special assessments, and rates or charges, including interest, fees, and costs, assessed against the parcels and remaining unpaid by the person or contractually payable by the person, for such time as the person remains the owner or contractually prospective owner of the parcels, and during the period the person receives assistance as described in this section. The county board of supervisors shall annually send to the department of human services the names and social security numbers of persons receiving a tax suspension pursuant to this section. The department shall verify the continued eligibility for tax suspension of each name on the list and shall return the list to the board of supervisors. The director of human services shall advise the person that the person may apply for an additional property tax credit pursuant to sections 425.16 through 425.37 which shall be credited against the amount of the taxes suspended.
[C35, §6950-g1; C39, §6950.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.9]
83 Acts, ch 96, §157, 159; 88 Acts, ch 1031, §2; 91 Acts, ch 191, §21; 92 Acts, ch 1016, §15; 95 Acts, ch 151, §1; 97 Acts, ch 121, §14; 2019 Acts, ch 59, §128
Referred to in §331.401, 420.207, 425.17, 427.10, 427.11, 445.1, 447.9
For definitions applicable to this section, see §445.1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.10 - Abatement.

427.10 Abatement.
The board of supervisors may, if in their judgment it is for the best interests of the public and the petitioner referred to in section 427.8, or the public and the person referred to in section 427.9, abate the taxes, special assessments, and rates or charges, including interest, fees, and costs, which have previously been suspended as provided in section 427.8 or 427.9.
[C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6951; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.10]
84 Acts, ch 1219, §34; 91 Acts, ch 191, §22; 92 Acts, ch 1016, §16
Referred to in §331.402, 420.207, 445.1, 447.9
For definitions applicable to this section, see §445.1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.11 - Grantee or devisee to pay tax.

427.11 Grantee or devisee to pay tax.
If the petitioner or person described in section 427.9 sells any parcel upon which the taxes, special assessments, and rates or charges, including interest, fees, and costs, have been suspended, or if any parcel, or any part of the parcel, upon which the taxes, special assessments, and rates or charges, including interest, fees, and costs, have been suspended, passes by devise, bequest, or inheritance to any person other than the surviving spouse or minor child of the petitioner or other person, the total amount due that has been thus suspended shall all become due and payable with the next semiannual installment of taxes. Interest shall accrue on the total amount due at the rate of one and one-half percent per month from the next succeeding delinquency date to the month of payment unless payment is tendered in full before the delinquency date. Interest does not accrue during the suspension period on suspended parcels, including those parcels suspended prior to April 1, 1992. The petitioner, or any other person, may pay the suspended amounts at any time during the suspension period. Except in the case of manufactured or mobile home taxes, special assessments, or rates or charges, the treasurer may accept a partial payment during the suspension period with the partial payment first being applied to interest and costs.
[C24, 27, 31, 35, 39, §6952; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.11]
91 Acts, ch 191, §23; 92 Acts, ch 1016, §17; 2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80
Referred to in §420.207, 445.1, 447.9
For definitions applicable to this section, see §445.1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.12 - Suspended tax record.

427.12 Suspended tax record.
1. The county treasurer shall maintain within the county system, as defined in section 445.1, the official record of suspended taxes, special assessments, and rates or charges, the collection of which has been suspended by order of the board of supervisors. The record shall include, but is not limited to, the following information:
a. A governmental or platted description of the parcel on which the tax, special assessment, rate, or charge has been levied or on which it is a lien.
b. The name of the owner of the parcel.
c. The amount and year of the tax, special assessment, rate or charge.
d. The date the suspension was ordered.
2. The county system, as defined in section 445.1, shall be such that all entries of taxes, special assessments, rates, or charges against the parcel shall be separate from the entry of taxes, special assessments, rates, or charges against all other parcels.
3. If a suspended tax, special assessment, or rate or charge in the county system is paid, or subsequently abated, the treasurer shall enter in the county system a notification of payment or abatement.
4. When a suspension ordered by the board of supervisors for any reason provided by law, has been entered in the county system, the entry, on and after its date, is a lien and shall serve as notice of a lien in accordance with section 445.10.
[C31, 35, §6952-d1; C39, §6952.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.12]
84 Acts, ch 1219, §35; 91 Acts, ch 191, §24; 2011 Acts, ch 25, §143
Referred to in §331.559, 445.1, 447.9
For definitions applicable to this section, see §445.1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.13 - What taxable.

427.13 What taxable.
All other real property is subject to taxation in the manner prescribed, and this section is also intended to embrace ferry franchises and toll bridges, which, for the purpose of this chapter are considered real property. However, this section is subject to section 427.1.
[C51, §456; R60, §712; C73, §801; C97, §1308; C24, 27, 31, 35, 39, §6953; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.13]
89 Acts, ch 296, §48; 2019 Acts, ch 24, §52
Bridges taxed, §434.20
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.14 - County lands.

427.14 County lands.
All lands in this state which are owned or held by any other county or counties claiming title under locations with swampland indemnity scrip, or otherwise, shall be taxed the same as other real estate within the limits of the county.
[C51, §456; R60, §712; C73, §801; C97, §1308; C24, 27, 31, 35, 39, §6954; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.14]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.15 - Interest of lessee.

427.15 Interest of lessee.
In all cases where land belonging to any state institution has been leased and the leases renewed, containing an option of purchase, the interest of the lessees therein shall be subject to assessment and taxation as real estate. The value of such interest shall be fixed by deducting from the value of the lands and improvements the amount required by the lease to acquire the title thereto, which leasehold interest so assessed and taxed may be sold for delinquent taxes and deeds issued thereunder as in other cases of tax sales, and the same rights shall accrue to the grantee therein as were held and owned by the tenant.
[C97, §1351; C24, 27, 31, 35, 39, §6955; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.15]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.18 - Token tax liability accrues.

427.18 Token tax liability accrues.
If property which may be exempt from taxation is acquired after July 1 by a person or the state or any of its political subdivisions, the exemption shall not be allowed for that fiscal year and the person or the state or any of its political subdivisions shall pay the property taxes levied against the property for that fiscal year, and payable in the following fiscal year. However, the seller and the purchaser may designate, by written agreement, the party responsible for payment of the property taxes due.
[C81, §427.18]
Referred to in §445.28
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427 - PROPERTY EXEMPT AND TAXABLE › Section 427.19 - Exemptions eligibility — prorating.

427.19 Exemptions eligibility — prorating.
All credits for and exemptions from property taxes for which an application is required shall be granted on the basis of eligibility in the fiscal year for which the application is filed. If the property which has received a credit or exemption becomes ineligible for the credit or exemption during the fiscal year for which it was granted, the property is subject to the taxes in a prorated amount for that part of the fiscal year for which the property was ineligible for the credit or exemption.
[C81, §427.19]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427B - SPECIAL TAX PROVISIONS › Section 427B.2 - Zoning under chapter 335.

427B.2 Zoning under chapter 335.
1. The board of supervisors of a county which has appointed a county zoning commission and provided for county zoning under chapter 335 may provide for a partial exemption from property taxation of the actual value added to industrial real estate as provided under section 427B.1.
2. The board of supervisors of a county which has not appointed a zoning commission may provide for a partial exemption from property taxation of the actual value added to industrial real estate as provided under section 427B.1 in the following areas:
a. Outside the incorporated limits of a city to which a city has extended its zoning ordinance pursuant to section 414.23 which complies with the city’s zoning ordinance.
b. Outside the incorporated limits of a city which has adopted a zoning ordinance but which has not extended the ordinance to the area permitted under section 414.23 if the property would be within the area to which a city may extend a zoning ordinance pursuant to section 414.23.
c. Outside the incorporated limits of a city which has not adopted a zoning ordinance but which would be within the area to which a city may extend a zoning ordinance pursuant to section 414.23.
3. The board of supervisors of a county which has not appointed a zoning commission may provide for a partial exemption from property taxation of the actual value added to industrial real estate as provided under section 427B.1 in an area where the partial exemption could not otherwise be granted under this chapter where the actual value added is to industrial real estate existing on July 1, 1979.
4. To grant an exemption under the provisions of this section, the county board of supervisors shall comply with all of the requirements imposed by this chapter upon the city council of a city.
[C81, §427B.2; 82 Acts, ch 1104, §21 – 23]
2009 Acts, ch 41, §255
Referred to in §427B.1, 427B.7, 427B.17
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427B - SPECIAL TAX PROVISIONS › Section 427B.3 - Period of partial exemption.

427B.3 Period of partial exemption.
1. “Actual value added”, as used in this chapter, means the actual value added as of the first year for which the exemption is received, except that actual value added by improvements to machinery and equipment means the actual value as determined by the assessor as of January 1 of each year for which the exemption is received.
2. The actual value added to industrial real estate for the reasons specified in section 427B.1 is eligible to receive a partial exemption from taxation for a period of five years. However, if property ceases to be classified as industrial real estate or ceases to be used as a warehouse or distribution center, the partial exemption for the value added shall not be allowed for subsequent assessment years.
3. a. The amount of actual value added which is eligible to be exempt from taxation shall be as follows:
(1) For the first year, seventy-five percent.
(2) For the second year, sixty percent.
(3) For the third year, forty-five percent.
(4) For the fourth year, thirty percent.
(5) For the fifth year, fifteen percent.
b. This schedule shall be followed unless an alternative schedule is adopted by the city council of a city or the board of supervisors of a county in accordance with section 427B.1.
4. However, the granting of the exemption under this section for new construction constituting complete replacement of an existing building or structure shall not result in the assessed value of the industrial real estate being reduced below the assessed value of the industrial real estate before the start of the new construction added.
[C81, §427B.3]
84 Acts, ch 1232, §3; 2011 Acts, ch 34, §167
Referred to in §427B.1, 427B.7, 427B.17
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427B - SPECIAL TAX PROVISIONS › Section 427B.4 - Application for exemption by property owner.

427B.4 Application for exemption by property owner.
1. An application shall be filed for each project resulting in actual value added for which an exemption is claimed. The application for exemption shall be filed by the owner of the property with the local assessor by February 1 of the assessment year in which the value added is first assessed for taxation. Applications for exemption shall be made on forms prescribed by the director of revenue and shall contain information pertaining to the nature of the improvement, its cost, and other information deemed necessary by the director of revenue.
2. A person may submit a proposal to the city council of the city or the board of supervisors of a county to receive prior approval for eligibility for a tax exemption on new construction. The city council or the board of supervisors, by ordinance, may give its prior approval of a tax exemption for new construction if the new construction is in conformance with the zoning plans for the city or county. The prior approval shall also be subject to the hearing requirements of section 427B.1. Prior approval does not entitle the owner to exemption from taxation until the new construction has been completed and found to be qualified real estate. However, if the tax exemption for new construction is not approved, the person may submit an amended proposal to the city council or board of supervisors to approve or reject.
[C81, §427B.4; 82 Acts, ch 1104, §24]
2000 Acts, ch 1058, §40; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §127
Referred to in §427.1(27)(d), 427B.7, 427B.17
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427B - SPECIAL TAX PROVISIONS › Section 427B.5 - Exemption may be repealed.

427B.5 Exemption may be repealed.
When in the opinion of the city council or the county board of supervisors continuation of the exemption granted by this chapter ceases to be of benefit to the city or county, the city council or the county board of supervisors may repeal the ordinance authorized by section 427B.1, but all existing exemptions shall continue until their expiration.
[C81, §427B.5]
Referred to in §427B.17
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427B - SPECIAL TAX PROVISIONS › Section 427B.7 - Actual value added exemption from tax — cattle facilities.

427B.7 Actual value added exemption from tax — cattle facilities.
A city council, or a county board of supervisors as authorized by section 427B.2, may, by ordinance as provided in section 427B.1, establish a partial exemption from property taxation of the actual value added to owner-operated cattle facilities, including small or medium sized feedlots but not including slaughter facilities, either by new construction or by the retrofitting of existing facilities. The application for the exemption shall be filed pursuant to section 427B.4. The actual value added to owner-operated cattle facilities, as specified in section 427B.1, is eligible to receive a partial exemption from taxation for a period of five years. The amount of actual value added which is eligible to be exempt from taxation is the same as provided in the exemption schedule in section 427B.3.
87 Acts, ch 169, §10
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427B - SPECIAL TAX PROVISIONS › Section 427B.18 - Replacement.

427B.18 Replacement.
Beginning with the fiscal year beginning July 1, 1996, each county treasurer shall be paid from the industrial machinery, equipment and computers replacement fund an amount equal to the amount of the industrial machinery, equipment and computers tax replacement claim, as calculated in section 427B.19.
95 Acts, ch 206, §30
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427B - SPECIAL TAX PROVISIONS › Section 427B.19C - Adjustment of certain assessments required.

427B.19C Adjustment of certain assessments required.
In the assessment year beginning January 1, 2003, the amount of assessed value of property defined in section 403.19, subsection 1, for an urban renewal taxing district which received replacement moneys under section 427B.19A, subsection 4, shall be reduced by an amount equal to that portion of the amount of assessed value of such property which was assessed pursuant to section 427B.17, subsection 4.
96 Acts, ch 1049, §7; 2003 Acts, ch 178, §8; 2013 Acts, ch 90, §247
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427B - SPECIAL TAX PROVISIONS › Section 427B.19D - Appeal for state assistance.

427B.19D Appeal for state assistance.
For fiscal years beginning on or after July 1, 1996, a municipality in which is located an urban renewal district for which debt was incurred prior to June 30, 1996, may appeal to the state appeal board for state assistance to meet such debt obligations for the fiscal year if such debt is not secured by an assessment agreement pursuant to section 403.6, subsection 19, and if the urban renewal area contains property assessed pursuant to section 427B.17. The appeal shall be made by May 15 preceding the fiscal year on forms approved by the department of management.
96 Acts, ch 1049, §8
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427B - SPECIAL TAX PROVISIONS › Section 427B.21 - Application for credit by underground storage tank owner or operator — approval by county board of supervisors or city council.

427B.21 Application for credit by underground storage tank owner or operator — approval by county board of supervisors or city council.
1. An application shall be filed by an owner of a small business that owns or operates an underground storage tank for each property for which a credit is sought. Applications shall be filed with the respective county board of supervisors or the city council by September 30 of the year following the calendar year in which a cost of remedial action was paid by the owner or operator. Small business owners receiving credits shall file applications for renewal of the credit by September 30 of each year. A credit may be renewed only if title to the credited property remains in the name of the person or entity originally receiving the credit.
2. In reviewing the applications, the board of supervisors or city council shall consider whether granting the credit would serve a public purpose. Upon approval of the application by the board of supervisors, and after the applicant has paid any property taxes due, the board shall direct the county treasurer to issue a warrant to the small business owner in the amount of the credit granted. Upon approval of the application by the city council, and after the applicant has paid any property taxes due, the council shall direct the city clerk to issue a warrant to the small business owner in the amount of the credit granted.
3. Applications for credit shall be made on forms prescribed by the director of revenue and shall contain information pertaining to the nature of the release, the total cost of corrective action, the actual portion of the costs paid by the small business owner and for which the owner was not reimbursed from any other source, the small business owner’s income tax form from the most recent tax year, and other information deemed necessary by the director.
89 Acts, ch 131, §31; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §127
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427B - SPECIAL TAX PROVISIONS › Section 427B.22 - Credit may be repealed.

427B.22 Credit may be repealed.
If in the opinion of the city council or the county board of supervisors continuation of the credit granted under an ordinance adopted pursuant to this subchapter ceases to be of benefit to the city or county, the city council or the county board of supervisors may repeal the ordinance authorized by section 427B.20, but all existing credits shall continue until their expiration.
89 Acts, ch 131, §32; 2017 Acts, ch 54, §76
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.1 - Tax exemption.

427C.1 Tax exemption.
Any person who establishes a forest or fruit-tree reservation as provided in this chapter shall be entitled to the tax exemption provided by law.
[C24, 27, 31, 35, 39, §2605; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.1]
C93, §427C.1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.2 - Reservations.

427C.2 Reservations.
On any tract of land in the state of Iowa, the owner or owners may select a permanent forest reservation or reservations, each not less than two acres in continuous area, or a fruit-tree reservation or reservations, not less than one nor more than ten acres in total area, or both, and upon compliance with the provisions of this chapter, such owner or owners shall be entitled to the benefits provided by law.
[S13, §1400-c; C24, 27, 31, 35, 39, §2606; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.2]
C93, §427C.2
Referred to in §427C.3
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.3 - Forest reservation.

427C.3 Forest reservation.
A forest reservation shall contain not less than two hundred growing forest trees on each acre. If the area selected is a forest containing the required number of growing forest trees, it shall be accepted as a forest reservation under this chapter provided application is made or on file on or before February 1 of the exemption year. If any buildings are standing on an area selected as a forest reservation under this section or a fruit-tree reservation under section 427C.7, one acre of that area shall be excluded from the tax exemption. However, the exclusion of that acre shall not affect the area’s meeting the acreage requirement of section 427C.2.
[S13, §1400-d; C24, 27, 31, 35, 39, §2607; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.3]
84 Acts, ch 1222, §1
C93, §427C.3
2001 Acts, ch 150, §16, 26
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.4 - Removal of trees.

427C.4 Removal of trees.
Not more than one-fifth of the total number of trees in any forest reservation may be removed in any one year, excepting in cases where the trees die naturally.
[S13, §1400-e; C24, 27, 31, 35, 39, §2608; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.4]
C93, §427C.4
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.5 - Forest trees.

427C.5 Forest trees.
The ash, black cherry, black walnut, butternut, catalpa, coffee tree, the elms, hackberry, the hickories, honey locust, Norway and Carolina poplars, mulberry, the oaks, sugar maple, cottonwood, soft maple, osage orange, basswood, black locust, European larch and other coniferous trees, and all other forest trees introduced into the state for experimental purposes, shall be considered forest trees within the meaning of this chapter. In forest reservations which are artificial groves, the willows, box elder, and other poplars shall be included among forest trees for the purposes of this chapter when they are used as protecting borders not exceeding two rows in width around a forest reservation, or when they are used as nurse trees for forest trees in such forest reservation, the number of such nurse trees not to exceed one hundred on each acre; provided that only box elder shall be used as nurse trees.
[S13, §1400-f; C24, 27, 31, 35, 39, §2609; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.5]
C93, §427C.5
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.6 - Groves.

427C.6 Groves.
The trees of a forest reservation shall be in groves not less than four rods wide except when the trees are growing or are planted in or along a gully or ditch to control erosion in which case any width will qualify provided the area meets the size requirement of two acres.
[S13, §1400-g; C24, 27, 31, 35, 39, §2610; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.6]
C93, §427C.6
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.7 - Fruit-tree reservation — duration of exemption.

427C.7 Fruit-tree reservation — duration of exemption.
A fruit-tree reservation shall contain on each acre, at least forty apple trees, or seventy other fruit trees, growing under proper care and annually pruned and sprayed. A reservation may be claimed as a fruit-tree reservation, under this chapter, for a period of eight years after planting provided application is made or on file on or before February 1 of the exemption year.
[S13, §1400-h; C24, 27, 31, 35, 39, §2611; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.7]
84 Acts, ch 1222, §2
C93, §427C.7
2001 Acts, ch 150, §17, 26
Referred to in §427C.3
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.8 - Fruit trees.

427C.8 Fruit trees.
The cultivated varieties of apples, crabs, plums, cherries, peaches, and pears shall be considered fruit trees within the meaning of this chapter.
[S13, §1400-i; C24, 27, 31, 35, 39, §2612; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.8]
C93, §427C.8
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.9 - Replacing trees.

427C.9 Replacing trees.
When any tree or trees on a fruit-tree or forest reservation shall be removed or die, the owner or owners of such reservation shall, within one year, plant and care for other fruit or forest trees, in order that the number of such trees may not fall below that required by this chapter.
[S13, §1400-j; C24, 27, 31, 35, 39, §2613; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.9]
C93, §427C.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.10 - Restraint of livestock and limitation on use.

427C.10 Restraint of livestock and limitation on use.
Cattle, horses, mules, sheep, goats, ostriches, rheas, emus, and swine shall not be permitted upon a fruit-tree or forest reservation. Fruit-tree and forest reservations shall not be used for economic gain other than the gain from raising fruit or forest trees.
[S13, §1400-k; C24, 27, 31, 35, 39, §2614; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.10]
84 Acts, ch 1222, §3
C93, §427C.10
95 Acts, ch 43, §11
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.11 - Penalty.

427C.11 Penalty.
If the owner or owners of a fruit-tree or forest reservation violate any provision of this chapter within the two years preceding the making of an assessment, the assessor shall not list any tract belonging to such owner or owners, as a reservation within the meaning of this chapter, for the ensuing two years.
[S13, §1400-m; C24, 27, 31, 35, 39, §2615; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §161.11]
C93, §427C.11
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 427C - FOREST AND FRUIT-TREE RESERVATIONS › Section 427C.13 - Report to department of natural resources.

427C.13 Report to department of natural resources.
The county assessor shall keep a record of all forest and fruit-tree reservations in the county and submit a report of the reservations to the department of natural resources not later than June 15 of each year.
[S13, §1400-o; C24, 27, 31, 35, 39, §2617; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §161.13; 81 Acts, ch 117, §1208]
C93, §427C.13