§ 427B.1 Actual value added exemption from tax — public hearing
§ 427B.2 Zoning under chapter 335
§ 427B.3 Period of partial exemption
§ 427B.4 Application for exemption by property owner
§ 427B.5 Exemption may be repealed
§ 427B.6 Dual exemptions prohibited
§ 427B.7 Actual value added exemption from tax — cattle facilities
§ 427B.17 Property subject to special valuation
§ 427B.18 Replacement
§ 427B.19 Assessor and county auditor duties
§ 427B.19A Fund created
§ 427B.19C Adjustment of certain assessments required
§ 427B.19D Appeal for state assistance
§ 427B.20 Local option remedial action property tax credit — public hearing
§ 427B.21 Application for credit by underground storage tank owner or operator — approval by county board of supervisors or city council
§ 427B.22 Credit may be repealed
§ 427B.26 Special valuation of wind energy conversion property

Terms Used In Iowa Code > Chapter 427B - Special Tax Provisions

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
  • clerk: means clerk of the court in which the action or proceeding is brought or is pending; and the words "clerk's office" mean the office of that clerk. See Iowa Code 4.1
  • Director: means the director of the department of revenue. See Iowa Code 453A.42
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • Manufacturer: means a person who manufactures and sells tobacco products. See Iowa Code 453A.42
  • Owner: means any of the following:
     a. See Iowa Code 425A.2
  • Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
  • property: includes personal and real property. See Iowa Code 4.1
  • Sale: means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person. See Iowa Code 453A.42
  • 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
  • Storage: means any keeping or retention of tobacco products for use or consumption in this state. See Iowa Code 453A.42
  • Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Iowa Code 453A.42
  • year: means twelve consecutive months. See Iowa Code 4.1