427.1 Exemptions. The following classes of property shall not be taxed: 1. Federal and state property. a. The property of the United States and this state, including state university, university of science and technology, and school lands, except as otherwise provided in this subsection. The exemption herein provided shall not include any real property subject […]
427.10 Abatement. The board of supervisors may, if in their judgment it is for the best interests of the public and the petitioner referred to in section 427.8, or the public and the person referred to in section 427.9, abate the taxes, special assessments, and rates or charges, including interest, fees, and costs, which have […]
427.11 Grantee or devisee to pay tax. If the petitioner or person described in section 427.9 sells any parcel upon which the taxes, special assessments, and rates or charges, including interest, fees, and costs, have been suspended, or if any parcel, or any part of the parcel, upon which the taxes, special assessments, and rates […]
427.12 Suspended tax record. 1. The county treasurer shall maintain within the county system, as defined in section 445.1, the official record of suspended taxes, special assessments, and rates or charges, the collection of which has been suspended by order of the board of supervisors. The record shall include, but is not limited to, the […]
427.13 What taxable. All other real property is subject to taxation in the manner prescribed, and this section is also intended to embrace ferry franchises and toll bridges, which, for the purpose of this chapter are considered real property. However, this section is subject to section 427.1. [C51, §456; R60, §712; C73, §801; C97, §1308; […]
427.14 County lands. All lands in this state which are owned or held by any other county or counties claiming title under locations with swampland indemnity scrip, or otherwise, shall be taxed the same as other real estate within the limits of the county. [C51, §456; R60, §712; C73, §801; C97, §1308; C24, 27, 31, […]
427.15 Interest of lessee. In all cases where land belonging to any state institution has been leased and the leases renewed, containing an option of purchase, the interest of the lessees therein shall be subject to assessment and taxation as real estate. The value of such interest shall be fixed by deducting from the value […]
427.16 Historic property — rehabilitation tax exemption — application. 1. The board of supervisors shall annually designate real property in the county for a historic property tax exemption. 2. Application for the exemption shall be filed with the assessor, not later than February 1 of the assessment year, on forms provided by the department of […]
427.18 Token tax liability accrues. If property which may be exempt from taxation is acquired after July 1 by a person or the state or any of its political subdivisions, the exemption shall not be allowed for that fiscal year and the person or the state or any of its political subdivisions shall pay the […]
427.19 Exemptions eligibility — prorating. All credits for and exemptions from property taxes for which an application is required shall be granted on the basis of eligibility in the fiscal year for which the application is filed. If the property which has received a credit or exemption becomes ineligible for the credit or exemption during […]
427.2 Taxable property acquired through eminent domain. 1. Real estate occupied as a public road, and rights-of-way for established public levees and rights-of-way for established, open, public drainage improvements shall not be taxed. 2. When land or rights in land are acquired in connection with or for public use or public purposes, the acquiring authority […]
427.2A Taxation of life estate in property donated to public. 1. Real estate donated to the state or a political subdivision of the state or any agency of the state or political subdivision, for which the donor retains a life estate, or provides for another to possess a life estate shall continue to be subject […]
427.3 Abatement of taxes of certain exempt entities. The board of supervisors may abate the taxes levied against property acquired by gift or purchase by a person or entity if the property acquired by gift or purchase was transferred to the person or entity after the deadline for filing for property tax exemption in the […]
427.8 Petition for suspension or abatement of taxes, assessments, and rates or charges, including interest, fees, and costs. If a person is unable to contribute to the public revenue, the person may file a petition, duly sworn to, with the board of supervisors, stating that fact and giving a statement of parcels, as defined in […]
427.9 Suspension of taxes, assessments, and rates or charges, including interest, fees, and costs. If a person is a recipient of federal supplementary security income or state supplementary assistance, as defined in section 249.1, or is a resident of a health care facility, as defined by section 135C.1, which is receiving payment from the department […]
