701—110.17(427) Indian housing property. Property owned and operated by an Indian housing authority, as defined in 24 CFR 950.102, is exempt from taxation provided the exemption has been approved by the city council or county board of supervisors, whichever is applicable, and a valid claim for exemption has been filed pursuant to Iowa Code section 427.1(14) by February 1.
This rule is intended to implement Iowa Code section 427.1 as amended by 2001 Iowa Acts, Senate File 449.
[Editorial change: IAC Supplement 11/2/22]