Iowa § 404B.6 Physical review of property by assessor

Iowa Statutes

§ 404B.6 — Physical review of property by assessor

Iowa § 404B.6

Title IXLOCAL GOVERNMENT

Ch. 404BDISASTER REVITALIZATION TAX EXEMPTIONS

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Bluebook

Iowa Code § 404B.6 (2026).

Text

The local assessor shall review each application by making a physical review of the
property to determine if the revitalization project increased the assessed value of the
real property. If the assessor determines that the assessed value of the real property has
increased, the assessor shall proceed to determine the assessed value of the property
and certify the valuation determined to the county auditor at the time of transmitting the
assessment rolls. The assessor shall notify the applicant of the determination, and the
assessor’s decision may be appealed to the local board of review at the times specified
in section 441.37. After the tax exemption is granted, the local assessor shall continue
to grant the tax exemption, with periodic physical review by the assessor, for the time
period 

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The local assessor shall review each application by making a physical review of the
property to determine if the revitalization project increased the assessed value of the
real property. If the assessor determines that the assessed value of the real property has
increased, the assessor shall proceed to determine the assessed value of the property
and certify the valuation determined to the county auditor at the time of transmitting the
assessment rolls. The assessor shall notify the applicant of the determination, and the
assessor’s decision may be appealed to the local board of review at the times specified
in section 441.37. After the tax exemption is granted, the local assessor shall continue
to grant the tax exemption, with periodic physical review by the assessor, for the time
period specified by ordinance. The tax exemption for the succeeding years shall be granted
without the taxpayer having to file an application for the succeeding years, unless additional
revitalization projects occur on the property.