437A.20 Tax exemptions.
Except as provided in section 437A.16, all property tax exemptions in the Code do not apply to property subject to the statewide property tax unless such exemptions expressly refer to the statewide property tax, except that if property was exempt from property tax on January 1, 1999, such exemption shall continue until the exemption expires, is phased out, or is repealed. The property of a taxpayer who does not owe any replacement tax is exempt from the statewide property tax for the coinciding assessment year.
98 Acts, ch 1194, §21, 40
Structure Iowa Code
Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
Section 437A.1 - Classification of chapter.
Section 437A.4 - Replacement tax imposed on delivery of electricity.
Section 437A.5 - Replacement tax imposed on delivery of natural gas.
Section 437A.6 - Replacement tax imposed on electric generation.
Section 437A.7 - Replacement tax imposed on electric transmission.
Section 437A.8 - Return and payment requirements — rate adjustments.
Section 437A.9 - Failure to file return — incorrect return.
Section 437A.10 - Judicial review.
Section 437A.11 - Lien — actions authorized.
Section 437A.12 - Service of notice.
Section 437A.13 - Penalties — offenses — limitation.
Section 437A.15 - Allocation of revenue.
Section 437A.16 - Assessment exclusive.
Section 437A.16A - New cogeneration facilities.
Section 437A.17 - Statutes applicable — rate calculations.
Section 437A.17A - Centrally assessed property tax adjustment.
Section 437A.17B - Reimbursement for renewable energy.
Section 437A.17C - Reimbursement for soy-based transformer fluid.
Section 437A.18 - Tax imposition.
Section 437A.19 - Adjustment to assessed value — reporting requirements.
Section 437A.20 - Tax exemptions.
Section 437A.21 - Return and payment requirements.
Section 437A.22 - Statutes applicable.