Iowa Admin. Code r. 261-411.3

Current through Register Vol. 47, No. 6, September 18, 2024

Rule 261-411.3 - Eligibility

A taxpayer, who is a fee simple owner or with the written approval of the owner and who elects to rehabilitate a certified historic structure, may apply for tax benefits as a result of the certified historic rehabilitation.

Iowa Admin. Code r. 261-411.3

ARC 8218B, lAB 10/7/09, effective 9/17/09; ARC 8473B, lAB 1/13/10, effective 2/17/10

Rescinded by IAB June 16, 2021/Volume XLIII, Number 26, effective 7/21/2021

Editorial change: IAC Supplement 2/7/2024