427B.18 Replacement.
Beginning with the fiscal year beginning July 1, 1996, each county treasurer shall be paid from the industrial machinery, equipment and computers replacement fund an amount equal to the amount of the industrial machinery, equipment and computers tax replacement claim, as calculated in section 427B.19.
95 Acts, ch 206, §30
Structure Iowa Code
Chapter 427B - SPECIAL TAX PROVISIONS
Section 427B.1 - Actual value added exemption from tax — public hearing.
Section 427B.2 - Zoning under chapter 335.
Section 427B.3 - Period of partial exemption.
Section 427B.4 - Application for exemption by property owner.
Section 427B.5 - Exemption may be repealed.
Section 427B.6 - Dual exemptions prohibited.
Section 427B.7 - Actual value added exemption from tax — cattle facilities.
Section 427B.17 - Property subject to special valuation.
Section 427B.18 - Replacement.
Section 427B.19 - Assessor and county auditor duties.
Section 427B.19A - Fund created.
Section 427B.19B - Guarantee of state replacement funds.
Section 427B.19C - Adjustment of certain assessments required.
Section 427B.19D - Appeal for state assistance.
Section 427B.20 - Local option remedial action property tax credit — public hearing.
Section 427B.22 - Credit may be repealed.
Section 427B.26 - Special valuation of wind energy conversion property.