66 chapters · 1,391 sections in this title.
Iowa Code § 404.1 Area established by city or county.
2.3K chars
The governing body of a city may, by ordinance, designate an area of the city or the governing body of a county may, by ordinance, designate an area of the county outside the boundaries of a city, as a revitalization area, if that area is any of the following: 1. An area in which…
Iowa Code § 404.2 Conditions mandatory.
6.9K chars
A city or county may only exercise the authority conferred upon it in this chapter after the following conditions have been met: 1. The governing body has adopted a resolution finding that the rehabilitation, conservation, redevelopment, economic development, or a combination the…
Iowa Code § 404.3 Basis of tax exemption.
7.0K chars
1. All qualified real estate assessed as residential property is eligible to receive an exemption from taxation based on the actual value added by the improvements. The exemption is for a period of ten years. The amount of the exemption is equal to a percent of the actual value a…
Iowa Code § 404.3A Residential development area exemption.
0.7K chars
Notwithstanding the schedules provided for in section 404.3 , all qualified real estate assessed as residential property, excluding property classified as residential property under section 441.21, subsection 14 , paragraph “a” , subparagraph (6), in an area designated under sect…