427.10 Abatement.
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 interest, fees, and costs, which have previously been suspended as provided in section 427.8 or 427.9.
[C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6951; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.10]
84 Acts, ch 1219, §34; 91 Acts, ch 191, §22; 92 Acts, ch 1016, §16
Referred to in §331.402, 420.207, 445.1, 447.9
For definitions applicable to this section, see §445.1
Structure Iowa Code
Chapter 427 - PROPERTY EXEMPT AND TAXABLE
Section 427.2 - Taxable property acquired through eminent domain.
Section 427.2A - Taxation of life estate in property donated to public.
Section 427.3 - Abatement of taxes of certain exempt entities.
Section 427.11 - Grantee or devisee to pay tax.
Section 427.12 - Suspended tax record.
Section 427.13 - What taxable.
Section 427.14 - County lands.
Section 427.15 - Interest of lessee.
Section 427.16 - Historic property — rehabilitation tax exemption — application.