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59 chapters · 1,000 sections in this title.
Iowa Code § 427B.1 Actual value added exemption from tax — public hearing.
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1. For purposes of this section : a. “Distribution center” means a building or structure used primarily for the storage of goods which are intended for subsequent shipment to retail outlets. “Distribution center” does not mean a building or structure used primarily to store raw a…
Iowa Code § 427B.17 Property subject to special valuation.
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1. For purposes of this section : a. “Electric power generating plant” means any nameplate rated electric power generating plant, in which electric energy is produced from other forms of energy, including all taxable land, buildings, and equipment used in the production of such e…
Iowa Code § 427B.18 Replacement.
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Beginning with the fiscal year beginning July 1, 1996, each county treasurer shall be paid from the industrial machinery, equipment and computers replacement fund an amount equal to the amount of the industrial machinery, equipment and computers tax replacement claim, as calculat…
Iowa Code § 427B.19 Assessor and county auditor duties.
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1. On or before July 1 of each fiscal year, the assessor shall determine the total assessed value of the property assessed under section 427B.17 for taxes payable in that fiscal year and the total assessed value of such property assessed as of January 1, 1994, and shall report th…