427B.19C Adjustment of certain assessments required.
In the assessment year beginning January 1, 2003, the amount of assessed value of property defined in section 403.19, subsection 1, for an urban renewal taxing district which received replacement moneys under section 427B.19A, subsection 4, shall be reduced by an amount equal to that portion of the amount of assessed value of such property which was assessed pursuant to section 427B.17, subsection 4.
96 Acts, ch 1049, §7; 2003 Acts, ch 178, §8; 2013 Acts, ch 90, §247
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Section 427B.5 - Exemption may be repealed.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Section 427B.22 - Credit may be repealed.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.