437B.16 Tax exemptions.
Except as provided in section 437B.12, 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from property tax on January 1, 2013, such exemption shall continue until the exemption expires, is phased out, or is repealed.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.
2013 Acts, ch 94, §25, 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.