66 chapters · 1,391 sections in this title.
Iowa Code § 404B.1 Disaster revitalization area.
0.9K chars
1. a. The governing body of a city may, by ordinance, designate an area of the city 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 …
Iowa Code § 404B.2 Conditions mandatory.
3.0K chars
A city or county may only exercise the authority conferred upon it in this chapter after all of the following conditions have been met: 1. The governing body has adopted a resolution finding that the property located within the area was damaged by a disaster, that revitalization …
Iowa Code § 404B.3 Disaster revitalization plan amendments.
1.1K chars
1. The city or county may subsequently amend a disaster revitalization plan after a hearing. Notice of the hearing shall be published as provided in section 362.3 or 331.305 , except that at least seven days’ notice must be given, and the public hearing shall not be held earlier …
Iowa Code § 404B.4 Basis of tax exemption.
1.2K chars
1. All real property within a disaster revitalization area is eligible to receive a one hundred percent exemption from taxation on the increase in assessed value of the property, as compared to the property’s assessed value on January 1, 2007, if the increase in assessed value is…