Iowa Admin. Code r. 701-110.56
Current through Register Vol. 47, No. 10, November 13, 2024
The board of supervisors may abate the taxes levied against property acquired by gift or purchase if the property was acquired after the deadline for filing a claim for property tax exemption if the property would have been exempt under Iowa Code section 427.1, subsection 7, 8, or 9, if a timely claim had been filed.
This rule is intended to implement Iowa Code section 427.3.
Iowa Admin. Code r. 701-110.56