437B.1 Purposes.
The purposes of this chapter are to replace property taxes imposed on rate-regulated water utilities with a system of taxation which will remove fluctuations in property taxes by imposing a system of taxation based on the delivery of water, to preserve revenue neutrality and debt capacity for local governments and taxpayers, to preserve neutrality in the allocation and cost impact of any replacement tax among and upon consumers of rate-regulated water utilities in this state, and to provide a system of taxation which reduces existing administrative burdens on state government.
2013 Acts, ch 94, §10, 35, 36
Structure Iowa Code
Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES
Section 437B.3 - Replacement tax imposed on delivery of water.
Section 437B.4 - Return and payment requirements.
Section 437B.5 - Failure to file return — incorrect return.
Section 437B.6 - Judicial review.
Section 437B.7 - Lien — actions authorized.
Section 437B.8 - Service of notice.
Section 437B.9 - Penalties — offenses — limitation.
Section 437B.11 - Allocation of revenue.
Section 437B.12 - Assessment exclusive.
Section 437B.13 - Statutes applicable — rate calculations.
Section 437B.14 - Tax imposition.
Section 437B.15 - Adjustment to assessed value — reporting requirements.
Section 437B.16 - Tax exemptions.
Section 437B.17 - Return and payment requirements.
Section 437B.18 - Statutes applicable.