Statutes, codes, and regulations
Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENTTitle II - PROPERTY TAX
Chapter 110 - PROPERTY TAX CREDITS AND EXEMPTIONS
Rule 701-110.22 - Port authority

Iowa Admin. Code r. 701-110.22

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Current through Register Vol. 47, No. 13, December 25, 2024
Rule 701-110.22 - Port authority

The property of a port authority created pursuant to Iowa Code Supplement section 28J.2 when devoted to public use and not held for pecuniary profit is exempt from taxation.

This rule is intended to implement Iowa Code Supplement section 427.1(34).

Iowa Admin. Code r. 701-110.22

Editorial change: IAC Supplement 11/2/22