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Section 15.332 Value-added property tax exemption.
2024 Code of Iowa
The community may exempt from taxation all or a portion of the actual value added by improvements to real property directly related to new jobs created by the project and used in the operations of the eligible business. The exemption may be allowed fo...
Section 15.335A Tax incentives.
2024 Code of Iowa
Tax incentives are available to eligible businesses as provided in this section. The incentives are based upon the number of jobs created or retained that pay at least one hundred twenty percent of the qualifying wage threshold and the amount of the...
Section 25B.7 Funding property tax credits and exemptions.
2024 Code of Iowa
Beginning with property taxes due and payable in the fiscal year beginning July 1, 1998, the cost of providing a property tax credit or property tax exemption which is enacted by the general assembly on or after January 1, 1997, shall be fully funded ...
Tagged topics: property taxes, tax credits
Section 37.8 Cost of development, operation, and maintenance.
2024 Code of Iowa
For the development, operation, and maintenance of a building or monument constructed, purchased, or donated under this chapter, a city may utilize taxes levied under section 384.1 .
Section 331.384 Abatement of public health and safety hazards — special assessments.
2024 Code of Iowa
A county may: Require the abatement of a nuisance, public or private, in any reasonable manner. Require the removal of diseased trees or dead wood, except on publicly owned property or right-of-way. Require the removal, repair, or dismantling of an ab...
Section 331.421 Definitions.
2024 Code of Iowa
As used in this part, unless the context otherwise requires: “Basic levy” means a levy authorized and limited by section 331.423 for general county services and rural county services. “Committee” means the county finance committee established in ...
Tagged topics: budgets, county boards of supervisors, county budgets, county finance, property taxes, tax levies, taxation
Section 331.422 County property tax levies.
2024 Code of Iowa
Subject to this section and sections 331.423 through 331.425 or as otherwise provided by state law, the board of each county shall certify property taxes annually at its April session to be levied for county purposes as follows: Taxes for general ...
Tagged topics: budgets, county boards of supervisors, county budgets, county finance, property taxes, tax levies, taxation
Section 331.423 Basic levies maximums adjustments.
2024 Code of Iowa
Annually, the board may certify basic levies, subject to the following limits: For general county services on all taxable property in the county: For fiscal years beginning before July 1, 2024, three dollars and fifty cents per thousand dollars of ass...
Tagged topics: budgets, county boards of supervisors, county budgets, county finance, property taxes, tax levies, taxation
Section 331.424 Supplemental levies.
2024 Code of Iowa
To the extent that the basic levies under section 331.423 are insufficient to meet the county’s needs for the following services, the board may certify supplemental levies as follows: For general county services, an amount sufficient to pay the char...
Tagged topics: budgets, county boards of supervisors, county budgets, county finance, property taxes, tax levies, taxation
Section 331.424B Cemetery levy.
2024 Code of Iowa
The board may levy annually a tax not to exceed six and three-fourths cents per thousand dollars of the assessed value of all taxable property in the county to repair and maintain all cemeteries under the jurisdiction of the board including pioneer ce...
Tagged topics: budgets, cemeteries, county boards of supervisors, county budgets, county finance, pioneer cemeteries, property taxes, tax levies, taxation