Iowa Admin. Code r. 223-47.2
The definitions listed in Iowa Code section 17A.2 and rules 223-1.2 (303) and 223-35.2 (303) shall apply for terms as they are used throughout this chapter In addition, the following definitions apply:
"Application for certification " means the application for approval of substantial rehabilitation work to a historic property filed with the state historical society of Iowa.
"Application for exemption" means the application for a property tax exemption filed with the assessor for the substantial rehabilitation work on a historic property certified as approved by the state historic preservation officer
"Base year valuation " means the assessed valuation for the building on January I of the year in which the rehabilitation work was initiated.
"Exemption " means the temporary release from the increase in valuation due to certified substantial rehabilitation of a historic property and is dependent on maintaining the certification from the state historic preservation officer
Iowa Admin. Code r. 223-47.2