427B.5 Exemption may be repealed.
When in the opinion of the city council or the county board of supervisors continuation of the exemption granted by this chapter ceases to be of benefit to the city or county, the city council or the county board of supervisors may repeal the ordinance authorized by section 427B.1, but all existing exemptions shall continue until their expiration.
[C81, §427B.5]
Referred to in §427B.17
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Section 427B.5 - Exemption may be repealed.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Section 427B.22 - Credit may be repealed.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.