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59 chapters · 1,000 sections in this title.
Iowa Code § 426.1 Agricultural land credit fund.
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There is created as a permanent fund in the office of the treasurer of state a fund to be known as the agricultural land credit fund, and for the purpose of establishing and maintaining this fund for each fiscal year there is appropriated thereto from funds in the general fund no…
Iowa Code § 426.10 Rules.
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The director of revenue shall prescribe forms and rules, not inconsistent with this chapter , necessary to carry out its purposes. [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.10 ] 86 Acts, ch 1245, §444 ; 2003 Acts, ch 145, §286
Iowa Code § 426.2 Definition.
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“Agricultural lands” as used in this chapter shall mean and include land in tracts of ten acres or more excluding any buildings or other structures located on such land, and not laid off into lots of less than ten acres or divided by streets and alleys into parcels of less than t…
Iowa Code § 426.3 Where credit given.
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The agricultural land credit fund shall be apportioned each year in the manner hereinafter provided so as to give a credit against the tax on each tract of agricultural lands within the several school districts of the state in which the levy for the general school fund exceeds fi…