Iowa Code > Chapter 404 – Urban Revitalization Tax Exemptions


§ 404.1	Area established by city or county
§ 404.2	Conditions mandatory
§ 404.3	Basis of tax exemption
§ 404.3A	Residential development area exemption
§ 404.3B	Abandoned real property exemption
§ 404.4	Prior approval of eligibility
§ 404.5	Physical review of property by assessor
§ 404.6	Relocation expense of tenant
§ 404.7	Repeal of ordinance

Council: means the governing body of a city. See Iowa Code 362.2
following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
Ordinance: means a city law of a general and permanent nature. See Iowa Code 362.2
Person: means an individual, firm, partnership, domestic or foreign corporation, company, association or joint stock association, trust, or other legal entity, and includes a trustee, receiver, assignee, or similar representative thereof, but does not include a governmental body. See Iowa Code 362.2
property: includes personal and real property. See Iowa Code 4.1
property owner: means the contract purchaser if there is one of record, otherwise the record holder of legal title. See Iowa Code 364.12
real property: include lands, tenements, hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Iowa Code 4.1
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
year: means twelve consecutive months. See Iowa Code 4.1