404B.1 Disaster revitalization area.
1. a. The governing body of a city may, by ordinance, designate an area of the city a disaster revitalization area if that area is within a county or portion of a county in which the governor has proclaimed a disaster emergency or the United States president has declared a major disaster.
b. The governing body of a county may, by ordinance, designate an area of the county outside the boundaries of a city as a disaster revitalization area if that area is within a county or portion of a county in which the governor has proclaimed a disaster emergency or the United States president has declared a major disaster.
2. A disaster revitalization area shall be composed of contiguous parcels. However, the governing body of a city or the governing body of a county may establish more than one disaster revitalization area.
2009 Acts, ch 100, §23, 30
Referred to in §404B.2
Structure Iowa Code
Chapter 404B - DISASTER REVITALIZATION TAX EXEMPTIONS
Section 404B.1 - Disaster revitalization area.
Section 404B.2 - Conditions mandatory.
Section 404B.3 - Disaster revitalization plan amendments.
Section 404B.4 - Basis of tax exemption.
Section 404B.5 - Application for exemption by property owner.