Text: HF00213 Text: HF00215 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 427A.1, Code 2001, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 4A. Equipment used to dispense gasoline,
1 4 including island canopies and underground storage tanks, and
1 5 equipment used to operate a car wash shall not be assessed and
1 6 taxed as real property. This subsection does not apply to any
1 7 land or building.
1 8 Sec. 2. APPLICABILITY DATE. This Act applies to
1 9 assessment years beginning on or after January 1, 2002.
1 10 EXPLANATION
1 11 This bill exempts from property taxation equipment used to
1 12 dispense gasoline and equipment used to operate a car wash.
1 13 LSB 1368HH 79
1 14 sc/pj/5
Text: HF00213 Text: HF00215 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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