Chapter 427b. Special Tax Provisions
Division I. Industrial Property and Cattle Facilities Actual Value Added Exemption
- Iowa Code § 427B.1 Actual Value Added Exemption From Tax - Public Hearing
- Iowa Code § 427B.2 Zoning Under Chapter 335
- Iowa Code § 427B.3 Period of Partial Exemption
- Iowa Code § 427B.4 Application For Exemption By Property Owner
- Iowa Code § 427B.5 Exemption May Be Repealed
- Iowa Code § 427B.6 Dual Exemptions Prohibited
- Iowa Code § 427B.7 Actual Value Added Exemption From Tax - Cattle Facilities
- Iowa Code § 427B.8 and 427B.9 Reserved
Division II. Reserved
Division III. Special Valuation For Machinery, Equipment, and Computers - State Replacement Funds
- Iowa Code § 427B.17 [Effective Until7/1/2024] Property Subject to Special Valuation
- Iowa Code § 427B.17 [Effective7/1/2024] [Effective Until7/1/2018] Property Subject to Special Valuation
- Iowa Code § 427B.18 Replacement
- Iowa Code § 427B.19 Assessor and County Auditor Duties
- Iowa Code § 427B.19A Fund Created
- Iowa Code § 427B.19B Guarantee of State Replacement Funds
- Iowa Code § 427B.19C Adjustment of Certain Assessments Required
- Iowa Code § 427B.19D Appeal For State Assistance
Division IV. Underground Storage Tanks Remedial Action Credit
- Iowa Code § 427B.20 Local Option Remedial Action Property Tax Credit - Public Hearing
- Iowa Code § 427B.21 Application For Credit By Underground Storage Tank Owner Or Operator - Approval By County Board of Supervisors Or City Council
- Iowa Code § 427B.22 Credit May Be Repealed
- Iowa Code § 427B.23 through 427B.25 Reserved
Division V. Special Valuation For Wind Energy Conversion Property