Iowa Administrative Code

computers and equipment necessary for the maintenance and operation of a web search portal or data center business, including cooling systems, cooling towers, and other temperature control infrastructure; power infrastructure for transformation, distribution, or management of ele…

galleries owned and kept by private individuals, associations, or corporations for public use and not for private profit must be filed with the local assessor by February 1 of the first year the exemption is requested. Once the exemption is granted, the exemption shall continue t…

ordinance, designate an area of the city or county 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. All real property withi…

residential. 110.29(1) In general. An exemption from property tax shall be allowed for any value added to property by any new construction or refitted installation of a geothermal heating or cooling system if the geothermal heating or cooling system is constructed or installed on…

110.3(1) To secure an exemption for pollution control or recycling property, an application must be filed with the assessing authority on or before February 1 of the assessment year for which the exemption is first claimed. It is the responsibility of the taxpayer to secure the n…

110.30(1) Definitions. For purposes of this rule, the following definitions shall govern. “Contiguous parcels” means any of the following: 1. Parcels that share a common boundary. There is a rebuttable presumption that parcels separated by a roadway, alley, or waterway do not sha…

110.31(1) Definitions. For purposes of this rule, the following definitions shall govern. “Broadband” means a high-speed, high-capacity electronic transmission medium, including fixed wireless and mobile wireless mediums, that can carry data signals from independent network sourc…

or after January 1, 2016, see 701—Chapter 242 for assessment of property taxes by the department under Iowa Code sections 428.24 through 428.26, 428.28, and 428.29, or Iowa Code chapters 433, 434, 435, and 437 through 438, or by a local assessor, on property brought into Iowa to …

110.4(1) As used in Iowa Code subsection 427.1(21), the term “nonprofit organization” means an organization, no part of the net income of which is distributable to its members, directors or officers. 110.4(2) As used in Iowa Code subsection 427.1(21), the term “low-rent housing” …

For each fiscal year beginning on or after July 1, 2014, the department of revenue shall pay to the county treasurer an amount equal to the amount of the commercial and industrial property tax replacement claims in the county. For fiscal years beginning on or after July 1, 2017, …

110.5(1) Authority of city council and board of supervisors. A city council or county board of supervisors may enact an ordinance granting property tax exemptions for value added as a result of new construction of speculative shell buildings or additions to existing buildings or …

110.50(1) The assessor shall determine the taxable status of all property. If an application for exemption is required to be filed, the assessor shall consider the information contained in the application in determining the taxable status of the property. The assessor may also re…

110.51(1) If the board of review determines that property has been erroneously exempted from taxation, the board of review shall revoke the exemption for the current assessment year, but not for prior assessment years, and shall give notice to the taxpayer as provided in Iowa Cod…

exemption on property if the exemption is found to have been erroneously granted by the local taxing officials. Any taxpayer or taxing district may request that the director revoke or modify an exemption, or the director may on the director’s own determination revoke or modify an…

110.53(1) Each society or organization seeking an exemption under Iowa Code subsection 427.1(5), 427.1(8), 427.1(21), or 427.1(33) shall file with the appropriate assessor a statement containing the following information: a. The legal description of the property for which an exem…

taxation and a portion of the property exempt from taxation, the taxable value of the property shall be an amount which bears the same relationship to the total value of the entire property as the area of the portion subject to taxation bears to the area of the entire property. I…

110.55(1) The status of property on July 1 of the fiscal year which commences during the assessment year determines eligibility of the property for exemption in situations where no claim is required to be filed to procure a tax exemption. If the property is in a taxable status on…

property acquired by gift or purchase if the property was acquired after the deadline for filing a claim for property tax exemption if the property would have been exempt under Iowa Code section427.1, subsection 7, 8, or 9, if a timely claim had been filed. This rule is intended …

110.6(1) Authority of city council and board of supervisors. A partial exemption ordinance enacted pursuant to Iowa Code section 427B.1 shall be available to all qualifying property. A city council or county board of supervisors does not have the authority to enact an ordinance g…

110.7(1) Computers and industrial machinery and equipment are to be assessed at 30 percent of the property’s net acquisition cost through the 1998 assessment year, 22 percent of the net acquisition cost in the 1999 assessment year, 14 percent of the net acquisition cost in the 20…

110.8(1) Area designated. An area containing only one building or structure cannot be designated as an urban revitalization area (1980 O.A.G. 786). 110.8(2) Prior approval. To obtain prior approval for a project, a property owner’s proposal must be approved by a specific resoluti…

110.9(1) Determination of eligibility for exemption. Property for which an application for exemption as a forest or fruit-tree reservation has been filed shall be inspected by the assessor or county conservation board. The county board of supervisors designates whether all inspec…

away for promotional purposes by persons without a lottery license in conjunction with the purchase of a product or service or an admission fee without violating this provision provided that the actual cost of the product or service or admission fee is not calculated to include t…

1100.2(1) All prospective vendors for major procurements, and any other prospective vendor as required by the department, shall submit to criminal history and background investigations as conditions for submission of a bid. Any person identified as an officer, director, trustee, …

1101.1(1) A prize claim shall be entered in the name of a single individual or organization. A claim may be entered in the name of an organization only if the organization is a legal entity and possesses or has applied for a federal employer’s identification number (FEIN) as issu…

jurisdiction for a determination of the rightful payee for the payment of any prize winnings that are or may become due a person under a disability. For this rule’s purposes, a “disability” includes but is not limited to mental deficiency, and physical or mental incapacity. This …

attributable to stolen or lost tickets. This rule is intended to implement Iowa Code sections 99G.9(2), 99G.21(2), and 99G.31. [ARC 8917C, IAB 2/19/25, effective 3/26/25]

Code chapter 99G, these rules, the game specific rules, lottery division instructions and procedures, and the final decisions of the lottery division. The lottery division’s decisions and judgments in determining winning tickets, or any other dispute arising from the payment or a…

the payment of any prize, the lottery division may refrain from making payment of the prize pending a final determination by the lottery division or by a court of competent jurisdiction as to the proper payment of the prize. This rule is intended to implement Iowa Code sections 9…

1101.14(1) A prizewinner who wins a prize that is payable over a term exceeding ten years may, not later than 60 days after the player became entitled to the prize, elect to have the prize paid in cash or by annuity consistent with 26 U.S.C. §451 (2019). If the payment election i…

these rules or as specified in the game specific rules. This rule is intended to implement Iowa Code sections 99G.9(2), 99G.21, and 99G.31. [ARC 8917C, IAB 2/19/25, effective 3/26/25]

division is invalid pursuant to the terms of these rules or the game specific rules, the ticket is not entitled to prize payment. This rule is intended to implement Iowa Code sections 99G.9(2), 99G.21, and 99G.31. [ARC 8917C, IAB 2/19/25, effective 3/26/25]

designated on the ticket for signature if a signature space is provided. The person who signs the ticket is thereafter considered the owner of the ticket unless circumstances indicate the person is not the rightful owner of the ticket. This rule is intended to implement Iowa Code…

1101.5(1) If a prize is payable in installments, all future installments of the prize will be made to the person or legal entity that received the initial installment of the prize or to a person designated by the court to receive payment following the prizewinner’s death unless o…

payment of the prize may be made by delivery of cash or a check payable to the order of the minor or to a parent or legal guardian of the minor, or other payment methods as determined by the department. Claim forms and tickets submitted by minors must be signed by a parent or leg…

time after verifying a claim and determining a winner. The date of the first installment payment of any prize to be paid in installment payments is the date the claim is validated and processed unless these rules or applicable game specific rules specify a different date. Subsequ…

winner, only an individual may claim and receive the prize for life. If a group, corporation, or other organization is the winner, the life of the winner shall be deemed to be 20 years. This rule is intended to implement Iowa Code sections 99G.9(2), 99G.21(2), and 99G.31. [ARC 89…

unpaid at the time of the prizewinner’s death are payable to the court-appointed representative of the prizewinner’s estate or to a single individual pursuant to the terms of a final order closing the estate. The lottery division may withhold payment until it is satisfied that th…

license, the term “applicant” includes the owner of a sole proprietorship, all partners or participants in a partnership or joint venture, the officers of a fraternal organization, the officers and directors of a corporation, persons owning at least 10 percent or more of a corpor…

structure of a licensed business, such as from a sole proprietorship to a corporation, and every change in the name of a business must be reported to the department prior to the change. Substantial changes in the ownership of a licensed business must also be reported to the depar…

department to act as a retailer in any capacity is a privilege personal to that licensee and is not a legal right. The possession of a lottery license issued by the department to act as a retailer in any capacity does not automatically entitle that licensee to sell tickets or obt…

1102.12(1) In addition to the criteria for suspension or revocation described in Iowa Code section 99G.27, the department may suspend or revoke any license issued pursuant to these rules for one or more of the following reasons: a. Failing to meet or maintain the eligibility crit…

1102.13(1) The notice issued under Iowa Code section 252J.8 will be served upon the licensee by certified mail restricted delivery, return receipt requested, or personal service in accordance with Iowa Rule of Civil Procedure 1.305. Alternatively, the licensee may accept service …

lottery informed of all court actions and all child support recovery unit actions taken under or in connection with Iowa Code chapter 252J. Licensees and applicants must also provide the department with copies, within seven days of filing or issuance, of all applications filed wi…

timely district court action following service of a notice pursuant to Iowa Code sections 252J.8 and 252J.9, the department will continue with the intended action described in the notice upon the receipt of a court order lifting the stay, dismissing the action, or otherwise direc…

1102.2(1) The department will deny a license to any applicant who is an individual if the department has received a certificate of noncompliance from Iowa child support services with regard to the individual until the unit furnishes the department with a withdrawal of the certifi…

1102.3(1) The department’s licensing authority under Iowa Code chapter 99G is discretionary. The department may issue a license to any applicant to act as a licensed retailer who meets the eligibility criteria established by Iowa Code chapter 99G and these rules. 1102.3(2) In add…

determining whether an applicant seeking a license to sell lottery products or a retailer exhibits adequate financial responsibility. 1102.4(1) Sole proprietorship. The department will generally consider a sole proprietor to exhibit adequate financial responsibility if the accoun…

1102.5(1) In general. Any applicant or retailer whose credit history does not meet the guidelines described in subrules 1102.4(1) through 1102.4(5) must obtain a bond from a surety company authorized to do business in Iowa or offer a cash bond in the amounts generally described h…