59 chapters · 1,000 sections in this title.
Iowa Code § 427.1 Exemptions.
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The following classes of property shall not be taxed: 1. Federal and state property. a. The property of the United States and this state, including state university, university of science and technology, and school lands, except as otherwise provided in this subsection . The exem…
Iowa Code § 427.10 Abatement.
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The board of supervisors may, if in their judgment it is for the best interests of the public and the petitioner referred to in section 427.8 , or the public and the person referred to in section 427.9 , abate the taxes, special assessments, and rates or charges, including intere…
Iowa Code § 427.11 Grantee or devisee to pay tax.
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If the petitioner or person described in section 427.9 sells any parcel upon which the taxes, special assessments, and rates or charges, including interest, fees, and costs, have been suspended, or if any parcel, or any part of the parcel, upon which the taxes, special assessment…
Iowa Code § 427.12 Suspended tax record.
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1. The county treasurer shall maintain within the county system, as defined in section 445.1 , the official record of suspended taxes, special assessments, and rates or charges, the collection of which has been suspended by order of the board of supervisors. The record shall incl…