Definitions.

; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; ; courier new tur ; arial (vietnamese) ; courier new (arabic) ; times new roman ce ; tahoma (vietnamese) ; arial (hebrew) ; times new roman cyr ; courier new greek ; symbol ; tahoma (hebrew) ; arial ; arial baltic ; arial tur ; times new roman (arabic) ; courier new ; imperial bt ; tahoma ce ; wingdings ; tahoma cyr ; times new roman tur ; courier new ce ; tahoma ; courier new (hebrew) ; arial (arabic) ; courier new baltic ; courier new cyr ; times new roman ; tahoma baltic ; tahoma (arabic) ; arial ce ; courier new (vietnamese) ; tahoma (thai) ; times new roman greek ; tahoma greek ; tahoma tur ; times new roman (hebrew) ; times new roman baltic ; times new roman (vietnamese) ; arial greek ; arial cyr ; \* .;
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 ?; ; ; Normal ; heading 1 ; heading 2 ; heading 3 ; heading 4 ; heading 5 ; heading 6 ; heading 7 ; heading 8 ; heading 9 ; Balloon Text ; Block Text ; Body Text ; Body Text 2 ; Body Text 3 ; Body Text First Indent ; Body Text First Indent 2 ; Body Text Indent 2 ; Body Text Indent 3 ; caption ; Closing ; annotation text ; annotation subject ; Date ; Document Map ; E-mail Signature ; endnote text ; envelope address ; envelope return ; footer ; footnote text ; header ; HTML Address ; HTML Preformatted ; index 1 ; index 2 ; index 3 ; index 4 ; index 5 ; index 6 ; index 7 ; index 8 ; index 9 ; index heading ; List ; List 2 ; List 3 ; List 4 ; List 5 ; List Bullet ; List Bullet 2 ; List Bullet 3 ; List Bullet 4 ; List Bullet 5 ; List Continue ; List Continue 2 ; List Continue 3 ; List Continue 4 ; List Continue 5 ; List Number ; List Number 2 ; List Number 3 ; List Number 4 ; List Number 5 ; macro ; Message Header ; Normal (Web) ; Normal Indent ; Note Heading ; Plain Text ; Salutation ; Signature ; Subtitle ; table of authorities ; table of figures ; Title ; toa heading ; toc 1 ; toc 2 ; toc 3 ; toc 4 ; toc 5 ; toc 6 ; toc 7 ; toc 8 ; toc 9 ; \~\~ \~\~ \~\~ \~\~ \~\~ 15J.2 \~\~ Definitions. \~\~ As used in this chapter , unless the context otherwise requires: \~\~ 1. \~\~ “Board” means the same as defined in section 15.102 . \~\~ 2. \~\~ “Commencement date” means the date established for each district by the board under section 15J.4, subsection 3 , upon which the calculation of new state sales tax and new state hotel and motel tax revenue shall begin under section 15J.5 for deposit in the fund. \~\~ 3. \~\~ “Department” means the department of revenue. \~\~ 4. \~\~ “District” means the area that is designated a reinvestment district pursuant to section 15J.4 . \~\~ 5. \~\~ “Fund” means the state reinvestment district fund created in section 15J.6 . \~\~ 6. \~\~ “Governing body” means the county board of supervisors, city council, or other body in which the legislative powers of the municipality are vested. \~\~ 7. \~\~ “Municipality” means any of the following: \~\~ a. \~\~ A county. \~\~ b. \~\~ An incorporated city. \~\~ c. \~\~ A joint board or other legal entity established or designated in an agreement made pursuant to chapter 28E between two or more contiguous municipalities identified in paragraph “a” or “b” . \~\~ 8. \~\~ a. \~\~ “New lessor” means a lessor, as defined in section 423A.2 , operating a business in the district that was not in operation in the area of the district before the effective date of the ordinance or resolution establishing the district, regardless of ownership. \~\~ b. \~\~ “New lessor” also includes any lessor, defined in section 423A.2 , operating a business in the district if the place of business for that business is the subject of a project that was approved by the board. \~\~ 9. \~\~ a. \~\~ “New retail establishment” means a business operated in the district by a retailer, as defined in section 423.1 , that was not in operation in the area of the district before the effective date of the ordinance or resolution establishing the district, regardless of ownership. \~\~ b. \~\~ “New retail establishment” also includes any business operated in the district by a retailer, as defined in section 423.1 , if the place of business for that retail establishment is the subject of a project that was approved by the board. \~\~ 10. \~\~ “Project” means a vertical improvement constructed or substantially improved within a district using sales tax revenues and hotel and motel tax revenues received by a municipality pursuant to this chapter . “Project” does not include any of the following: \~\~ a. \~\~ A building, structure, or other facility that is in whole or in part used or intended to be used to conduct gambling games under chapter 99F . \~\~ b. \~\~ A building, structure, or other facility that is in whole or in part used or intended to be used as a hotel or motel if such hotel or motel is connected to or operated in conjunction with a building, structure, or other facility described in paragraph “a” . \~\~ 11. \~\~ “State hotel and motel tax” means the state-imposed tax under section 423A.3 . \~\~ 12. \~\~ “State sales tax” means the sales and services tax imposed pursuant to section 423.2 . \~\~ 13. \~\~ “Substantially improved” means that the cost of the improvements is equal to or exceeds fifty percent of the assessed value of the property, excluding the land, prior to such improvements. \~\~ 14. \~\~ “Vertical improvement” means a building that is wholly or partially above grade and all appurtenant structures to the building. 2013 Acts, ch 119, §2 ; 2014 Acts, ch 1026, §7 ; 2020 Acts, ch 1118, §83 ; 2021 Acts, ch 76, §6 Referred to in §15.291 , 15.313 , 15J.4 , 15J.7 , 423.3