Iowa § 422.2 Purpose or object

Iowa Statutes

§ 422.2 — Purpose or object

Iowa § 422.2

Title XFINANCIAL RESOURCES

Ch. 422INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

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Bluebook

Iowa Code § 422.2 (2026).

Text

This chapter shall be known as the “Property Relief Act”, and shall have for its purpose
the direct replacement of taxes already levied or to be levied on property to the extent of the
net revenue obtained from the taxes imposed herein, which shall be apportioned back to the
credit of individual taxpayers on the basis of the assessed valuation of taxable property as
provided in subchapter VIII of this chapter.

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This chapter shall be known as the “Property Relief Act”, and shall have for its purpose
the direct replacement of taxes already levied or to be levied on property to the extent of the
net revenue obtained from the taxes imposed herein, which shall be apportioned back to the
credit of individual taxpayers on the basis of the assessed valuation of taxable property as
provided in subchapter VIII of this chapter.