Iowa Admin. Code r. 701-110.24
Current through Register Vol. 47, No. 10, November 13, 2024
Property owned by a city or county at an airport and leased to a fixed base operator providing aeronautical services to the public is exempt from taxation.
This rule is intended to implement Iowa Code section 427.1(2) as amended by 2006 Iowa Acts, House File 2794.
Iowa Admin. Code r. 701-110.24