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66 chapters · 1,391 sections in this title.
Iowa Code § 418.1 Definitions.
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For purposes of this chapter , unless the context otherwise requires: 1. “Base year” means the fiscal year ending during the calendar year in which the governmental entity’s project is approved by the board under section 418.9 . 2. “Board” means the flood mitigation board as crea…
Iowa Code § 418.10 Flood mitigation fund.
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1. A flood mitigation fund is created as a separate and distinct fund in the state treasury under the control of the board and consists of moneys appropriated by the general assembly and any other moneys available to and obtained or accepted by the board for placement in the fund…
Iowa Code § 418.11 Sales tax increment calculation.
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1. The department of revenue shall calculate quarterly the amount of increased sales tax revenues for each governmental entity approved to use sales tax increment revenues and the amount of such revenues to be transferred to the sales tax increment fund pursuant to section 423.2A…
Iowa Code § 418.12 Sales tax increment fund.
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1. A sales tax increment fund is established as a separate and distinct fund in the state treasury under the control of the department of revenue consisting of the amount of the increased state sales and services tax revenues collected by the department of revenue within each app…