Iowa Admin. Code r. 701-104.19
Current through Register Vol. 47, No.14, January 8, 2025
Gross rent means the total amount of rent paid for use of the homestead by the claimant and rent constituting property taxes paid means 23 percent of the gross rent.
This rule is intended to implement Iowa Code sections 425.17(3) and 425.17(9) as amended by 1994 Iowa Acts, chapter 1125.
Iowa Admin. Code r. 701-104.19
Editorial change: IAC Supplement 11/2/22