Section 135.805 – Certain information to be submitted annually, who, time period — due date of reporting requirements — requirements to apply to certain recipients, when — applicant in compliance, when, written notification, when, records available for review — effective date — names of recipients to be made public.
Effective – 28 Aug 2022, 3 histories 135.805. Certain information to be submitted annually, who, time period — due date of reporting requirements — requirements to apply to certain recipients, when — applicant in compliance, when, written notification, when, records available for review — effective date — names of recipients to be made public. — […]
Section 135.810 – Failure to report, penalties — notice required, when, taxpayer liable for penalties, when — change of address notification required — rulemaking authority.
Effective – 28 Aug 2022, 2 histories 135.810. Failure to report, penalties — notice required, when, taxpayer liable for penalties, when — change of address notification required — rulemaking authority. — 1. After credits have been issued, any failure to meet the annual reporting requirements established in section 135.805 or any determination of fraud in […]
Section 135.815 – Verification of applicant’s tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of.
Effective – 28 Aug 2022, 2 histories 135.815. Verification of applicant’s tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of. — 1. Prior to authorization of any tax credit application, an administering agency shall verify through the department of revenue that the tax credit applicant does not owe any delinquent […]
Section 135.825 – Tracking system for tax credits required — exception — rulemaking authority.
Effective – 28 Aug 2022, 2 histories 135.825. Tracking system for tax credits required — exception — rulemaking authority. — 1. The administering agencies for all tax credit programs shall, in cooperation with the department of revenue and the department of economic development, implement a system for tracking the amount of tax credits authorized, issued, […]
Section 135.830 – Tax credit accountability act of 2004 to be in addition to existing tax laws.
Effective – 28 Aug 2004 135.830. Tax credit accountability act of 2004 to be in addition to existing tax laws. — The provisions of sections 135.800 to 135.830 shall be construed, wherever necessary, to be in addition to existing requirements, duties, or obligations present in other provisions of law, with regard to all tax credit […]
Section 135.950 – Definitions.
Effective – 28 Aug 2021, 5 histories 135.950. Definitions. — The following terms, whenever used in sections 135.950 to 135.970 mean: (1) “Average wage”, the new payroll divided by the number of new jobs; (2) “Blighted area”, the same meaning as defined pursuant to section 99.805; (3) “Board”, an enhanced enterprise zone board established pursuant […]
Section 135.953 – Enhanced enterprise zone criteria — zone may be established in certain areas — additional criteria.
Effective – 28 Aug 2012, 4 histories 135.953. Enhanced enterprise zone criteria — zone may be established in certain areas — additional criteria. — 1. For purposes of sections 135.950 to 135.970, an area shall meet the following criteria in order to qualify as an enhanced enterprise zone: (1) The area shall be a blighted […]
Section 135.957 – Enhanced enterprise zone board required, members — terms — board actions — chair — role of board.
Effective – 28 Aug 2004 135.957. Enhanced enterprise zone board required, members — terms — board actions — chair — role of board. — 1. A governing authority planning to seek designation of an enhanced enterprise zone shall establish an enhanced enterprise zone board. The number of members on the board shall be seven. One […]
Section 135.960 – Public hearing required — ordinance requirements — expiration date — annual report.
Effective – 28 Aug 2013 135.960. Public hearing required — ordinance requirements — expiration date — annual report. — 1. Any governing authority that desires to have any portion of a city or unincorporated area of a county under its control designated as an enhanced enterprise zone shall hold a public hearing for the purpose […]
Section 135.963 – Improvements exempt, when — authorizing resolution, contents — public hearing required, notice — certain property exempt from ad valorem taxes, duration — time period — property affected — assessor’s duties.
Effective – 28 Aug 2017, 4 histories 135.963. Improvements exempt, when — authorizing resolution, contents — public hearing required, notice — certain property exempt from ad valorem taxes, duration — time period — property affected — assessor’s duties. — 1. Improvements made to real property as such term is defined in section 137.010 which are […]