CHAPTER 7A
PROPERTY TAX EXEMPTION FOR
SPECULATIVE SHELL BUILDINGS
 
7A.01 Purpose
7A.04 When Effective
7A.02 Definitions
7A.05 Application
7A.03 Eligibility for Tax Exemption
 
7A.01 PURPOSE.
The purpose of this chapter is to provide for a property tax exemption for shell buildings constructed by for-profit entities for speculative purposes in accordance with Section 427.1 of the Code of Iowa.
Loading...