427.19 Exemptions eligibility — prorating.
All credits for and exemptions from property taxes for which an application is required shall be granted on the basis of eligibility in the fiscal year for which the application is filed. If the property which has received a credit or exemption becomes ineligible for the credit or exemption during the fiscal year for which it was granted, the property is subject to the taxes in a prorated amount for that part of the fiscal year for which the property was ineligible for the credit or exemption.
[C81, §427.19]
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.