§ 427.1 — Exemptions

Iowa § 427.1

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 427: PROPERTY EXEMPT AND TAXABLE

Text

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 to taxation under
any federal statute applicable thereto, but such exemption shall extend to and include all
machineryandequipmentownedexclusivelybytheUnitedStatesoranycorporateagencyor
instrumentality thereof without regard to the manner of the affixation of such machinery and
equipment to the land or building upon or in which such property is located, until such time
as the Congress of the United States shall expressly authorize the taxation of such machinery
and equipment.
b. Property of the state operated pursuant to section 904.302, 904.705, or 904.706 that is
leased to an entity other than an entity which is exempt from property taxation under this
section shall be subject to property taxation for the term of the lease. Property taxes levied
against such leased property shall be paid from the revolving farm fund created in section
904.706. The lessor shall file a copy of the lease with the county assessor of the county where
the property is located.
2. Municipal and military property. The property of a county, township, city, school
corporation, levee district, drainage district, district organized under chapter 357E, or the
Iowa national guard, when devoted to public use and not held for pecuniary profit, except
property of a municipally owned electric utility held under joint ownership and property of
an electric power facility financed under chapter 28F or 476A that shall be subject to taxation
under chapter 437A and facilities of a municipal utility that are used for the provision
of local exchange services pursuant to chapter 476, but only to the extent such facilities
are used to provide such services. The exemption for property owned by a city or county
also applies to property which is operated by a city or county as a library, art gallery or
museum, conservatory, botanical garden or display, observatory or science museum, or as a
location for holding athletic contests, sports or entertainment events, expositions, meetings
or conventions, or leased from the city or county for any such purposes, or leased from the
city or county by the Iowa national guard or by a federal agency for the benefit of the Iowa
national guard when devoted for public use and not for pecuniary profit. Food and beverages
may be served at the events or locations without affecting the exemptions, provided the city
has approved the serving of food and beverages on the property if the property is owned
by the city or the county has approved the serving of food and beverages on the property if
the property is owned by the county. The exemption for property owned by a city or county

also applies to property which is located at an airport and leased to a fixed base operator
providing aeronautical services to the public.
3. Public grounds and cemeteries. Public grounds, including all places for the burial of
the dead; and crematoriums with the land, not exceeding one acre, on which they are built
and appurtenant thereto, so long as no dividends or profits are derived therefrom.
4. Fire company buildings and grounds. The publicly owned buildings and grounds used
exclusively for keeping fire engines and implements for extinguishing fires and for meetings
of fire companies.
5. Property of associations of war veterans.
a. The property of any organization composed wholly of veterans of any war, when such
property is, except as otherwise provided in this subsection or subsection 14, devoted entirely
to its own use and not held for pecuniary profit.
b. The operation of bingo games on property of such organization shall not adversely
affect the exemption of that property under this subsection if all proceeds, in excess of
expenses, are used for the legitimate purposes of the organization.
c. The occasional or irregular lease or rental of all or a portion of the property of such
organization shall not adversely affect the exemption of that property under this subsection
if the proceeds from such lease or rental do not exceed two hundred fifty dollars per lease or
rental, and the proceeds, in excess of expenses, are used for the legitimate purposes of the
organization. In addition, the occasional or irregular lease or rental shall be considered a use
for the appropriate objects of the organization for purposes of subsection 14.
6. Property of cemetery associations.
a. Burial grounds, mausoleums, buildings, and equipment owned and operated by
cemetery associations and used exclusively for the maintenance and care of the cemeteries
devoted to interment of human bodies and human remains. The exemption granted by this
subsection shall not apply to any property used for the practice of mortuary science.
b. Agricultural land owned by a cemetery association and leased to another person for
agricultural use if the revenues resulting from the lease are used by the cemetery association
exclusively for the maintenance and care of cemeteries owned by the cemetery association
and devoted to interment of human bodies and human remains.
7. Libraries and art galleries. All grounds and buildings used for public libraries,
public art galleries, and libraries and art galleries owned and kept by private individuals,
associations, or corporations, for public use and not for private profit. Claims for exemption
for libraries and art galleries owned and kept by private individuals, associations, or
corporations for public use and not for private profit must be filed with the local assessor
by February 1 of the first year the exemption is requested. Once the exemption is granted,
the exemption shall continue to be granted for subsequent assessment years without further
filing of claims as long as the property continues to be used as a library or art gallery for
public use and not for private profit.
8. Property of religious, literary, and charitable societies.
a. All grounds and buildings used or under construction by literary, scientific, charitable,
benevolent, agricultural, and religious institutions and societies solely for their appropriate
objects, not exceeding three hundred twenty acres in extent and not leased or otherwise used
or under construction with a view to pecuniary profit. However, an organization mentioned
in this subsection whose primary objective is to preserve land in its natural state may own
or lease land not exceeding three hundred twenty acres in each county for its appropriate
objects. For assessment years beginning on or after January 1, 2016, the exemption granted
by this subsection shall also apply to grounds owned by a religious institution or society, not
exceeding a total of fifty acres, if all monetary and in-kind profits of the religious institution
or society resulting from use or lease of the grounds are used exclusively by the religious
institution or society for the appropriate objects of the institution or society.
b. All deeds or leases by which such property is held shall be filed for record before the
property described in this subsection shall be omitted from the assessment. All such property
shall be listed upon the tax rolls of the district or districts in which it is located and shall have
ascribed to it an actual fair market value and an assessed or taxable value, as contemplated

by section 441.21, whether such property is subject to a levy or is exempted as provided in
this subsection and such information shall be open to public inspection.
9. Property of educational institutions. Real estate owned by any educational institution
of this state as a part of its endowment fund, to the extent of one hundred sixty acres in any
civil township except any real property acquired after January 1, 1965, by any educational
institution as a part of its endowment fund or upon which any income is derived or used,
directly or indirectly, for full or partial payment for services rendered, shall be taxed
beginning with the levies applied for taxes payable in the year 1967, at the same rate as all
other property of the same class in the taxing district in which the real property is located.
The property acquired prior to January 1, 1965, and held or owned as part of the endowment
fund of an educational institution shall be subject to assessment and levy in the assessment
year 1974 for taxes payable in 1975. All the property shall be listed on the assessment
rolls in the district in which the property is located and an actual fair market value and an
assessed or taxable value be ascribed to it, as contemplated by section 441.21, irrespective
of whether an exemption under this subsection may be or is affirmed, and the information
shall be open to public inspection; it being the intent of this section that the property be
valued whether or not it be subject to a levy. Every educational institution claiming an
exemption under this subsection shall file with the assessor not later than February 1 of the
year for which the exemption is requested, a statement upon forms to be prescribed by the
director of revenue, describing and locating the property upon which exemption is claimed.
Property which is located on the campus grounds and used for student union purposes may
serve food and beverages without affecting its exemption received pursuant to subsection
8 or this subsection.
10. Homes for soldiers. The buildings and grounds of homes owned and operated by
organizationsofsoldiers,sailors,ormarinesofanyofthewarsoftheUnitedStateswhenused
for a home for disabled soldiers, sailors, or marines and not operated for pecuniary profit.
11. Agricultural produce. Growing agricultural and horticultural crops except
commercial orchards and vineyards.
12. Government lands. Government lands entered and located, or lands purchased from
this state, for the year in which the entry, location, or purchase is made.
13. Public airports. Any lands, the use of which, without charge by or compensation to
the holder of the legal title to the lands, has been granted to and accepted by the state or any
political subdivision thereof for airport or aircraft landing area purposes.
14. Statement of objects and uses filed. A society or organization claiming an exemption
under subsection 5, 8, or 33 shall file with the assessor not later than February 1 a statement
upon forms to be prescribed by the director of revenue, describing the nature of the property
upon which the exemption is claimed and setting out in detail any uses and income from
the property derived from the rentals, leases, or other uses of the property not solely for the
appropriate objects of the society or organization. Upon the filing and allowance of the claim,
the claim shall be allowed on the property for successive years without further filing as long
as the property is used for the purposes specified in the original claim for exemption. When
the property is sold or transferred, the county recorder shall provide notice of the transfer to
the assessor. The notice shall describe the property transferred and the name of the person
to whom title to the property is transferred.
a. The assessor, in arriving at the valuation of any property of the society or organization,
shall take into consideration any uses of the property not for the appropriate objects of
the organization and shall assess in the same manner as other property, all or any portion
of the property involved which is leased or rented and is used regularly for commercial
purposes for a profit to a party or individual. If a portion of the property is used regularly
for commercial purposes, an exemption shall not be allowed upon property so used and the
exemption granted shall be in the proportion of the value of the property used solely for
the appropriate objects of the organization, to the entire value of the property. However,
the board of trustees or the board of directors of a hospital, as defined in section 135B.1,
may permit use of a portion of the hospital for commercial purposes, and the hospital is
entitled to full exemption for that portion used for nonprofit health-related purposes, upon
compliance with the filing requirements of this subsection. The property of a nursing facility,

as defined in section 135C.1, subsection 15, which is exempt from federal income tax under
section 501(c)(3) of the Internal Revenue Code, and otherwise qualified, is entitled to the full
exemption of the property regardless of the proportion of residents of the facility for whom
the cost of care is privately paid or paid under Tit. XIX of the federal Social Security Act,
upon compliance with the filing requirements of this subsection.
b. Anexemptionshallnotbegranteduponpropertyuponorinwhichpersistentviolations
of the laws of the state are permitted. A claimant of an exemption shall, under oath, declare
that no violations of law will be knowingly permitted or have been permitted on or after
January 1 of the year in which a tax exemption is requested. Claims for exemption shall be
verified under oath by the president or other responsible head of the organization. A society
or organization which ceases to use the property for the purposes stated in the claim shall
provide written notice to the assessor of the change in use.
15. Mandatory denial. No exemption shall be granted upon any property which is the
location of federally licensed devices not lawfully permitted to operate under the laws of the
state.
16. Revoking or modifying exemption. Any taxpayer or any taxing district may make
application to the director of revenue for revocation or modification of any exemption, based
upon alleged violations of this chapter. The director of revenue may also on the director’s
own motion set aside or modify any exemption which has been granted upon property for
which exemption is claimed under this chapter. The director of revenue shall give notice by
mail to the taxpayer or taxing district applicant and to the societies or organizations claiming
an exemption upon property, exemption of which is questioned before or by the director of
revenue, andshallholdahearingpriortoissuinganyorderforrevocationormodification. An
ordermadebythedirectorofrevenuerevokingormodifyinganexemptionshallbeapplicable
to the tax year commencing with the tax year in which the application is made to the director
or the tax year commencing with the tax year in which the director’s own motion is filed.
An order made by the director of revenue revoking or modifying an exemption is subject
to judicial review in accordance with chapter 17A, the Iowa administrative procedure Act.
Notwithstanding the terms of chapter 17A, petitions for judicial review may be filed in the
district court having jurisdiction in the county in which the property is located, and must be
filed within thirty days after any order revoking or modifying an exemption is made by the
director of revenue.
17. Rural water sales. The real property of a nonprofit corporation engaged in the
distribution and sale of water to rural areas when devoted to public use and not held for
pecuniary profit.
18. Assessed value of exempt property. Each county and city assessor shall determine
theassessmentvaluethatwouldbeassignedtothepropertyifitweretaxableandvaluealltax
exempt property within the assessor’s jurisdiction. A summary report of tax exempt property
shall be filed with the director of revenue and the local board of review on or before April 16
of each year on forms prescribed by the director of revenue.
19. Pollution control and recycling. Pollution-control or recycling property as defined in
this subsection shall be exempt from taxation to the extent provided in this subsection, upon
compliance with the provisions of this subsection.
a. (1) This exemption shall apply to new installations of pollution-control or recycling
property beginning on January 1 after the construction or installation of the property
is completed. This exemption shall apply beginning on January 1, 1975, to existing
pollution-control property if its construction or installation was completed after September
23, 1970, and this exemption shall apply beginning January 1, 1994, to recycling property.
(2) This exemption shall be limited to the market value, as defined in section 441.21, of
the pollution-control or recycling property. If the pollution-control or recycling property is
assessed with other property as a unit, this exemption shall be limited to the net market value
added by the pollution-control or recycling property, determined as of the assessment date.
b. (1) Application for this exemption shall be filed with the assessing authority not later
than the first of February of the first year for which the exemption is requested, on forms
provided by the department of revenue. The application shall describe and locate the specific
pollution-control or recycling property to be exempted.

(2) The application for a specific pollution-control or recycling property shall be
accompanied by a certificate of the department of natural resources certifying that the
primary use of the pollution-control property is to control or abate pollution of any air or
water of this state or to enhance the quality of any air or water of this state or, if the property
is recycling property, that the primary use of the property is for recycling.
c. A taxpayer may seek judicial review of a determination of the department or, on appeal,
of the environmental protection commission in accordance with the provisions of chapter
17A.
d. The environmental protection commission of the department of natural resources shall
adopt rules relating to certification under this subsection and information to be submitted
for evaluating pollution-control or recycling property for which a certificate is requested.
The department of revenue shall adopt any rules necessary to implement this subsection,
including rules on identification and valuation of pollution-control or recycling property. All
rules adopted shall be subject to the provisions of chapter 17A.
e. (1) For the purposes of this subsection, “pollution-control property” means personal
propertyorimprovementstorealproperty,oranyportionthereof,usedprimarilytocontrolor
abate pollution of any air or water of this state or used primarily to enhance the quality of any
airorwaterofthisstateand“recyclingproperty”meanspersonalpropertyorimprovementsto
real property or any portion of the property, used primarily in the manufacturing process and
resulting directly in the conversion of waste glass, waste plastic, wastepaper products, waste
paperboard, or waste wood products into new raw materials or products composed primarily
of recycled material. In the event such property shall also serve other purposes or uses of
productive benefit to the owner of the property, only such portion of the assessed valuation
thereof as may reasonably be calculated to be necessary for and devoted to the control or
abatement of pollution, to the enhancement of the quality of the air or water of this state, or
for recycling shall be exempt from taxation under this subsection.
(2) For the purposes of this subsection, “pollution” means air pollution as defined in
section 455B.131 or water pollution as defined in section 455B.171. “Water of the state”
means the water of the state as defined in section 455B.171. “Enhance the quality” means to
diminish the level of pollutants below the air or water quality standards established by the
environmental protection commission of the department of natural resources.
20. Impoundment structures.
a. The impoundment structure and any land underlying an impoundment located
outside an incorporated city, which are not developed or used directly or indirectly for
nonagricultural income-producing purposes and which are maintained in a condition
satisfactory to the soil and water conservation district commissioners of the county in
which the impoundment structure and the impoundment are located. A person owning
land which qualifies for a property tax exemption under this subsection shall apply to the
county assessor each year not later than February 1 for the exemption. The application
shall be made on forms prescribed by the department of revenue. The first application
shall be accompanied by a copy of the water storage permit approved by the director of the
department of natural resources or the director’s designee, and a copy of the plan for the
construction of the impoundment structure and the impoundment. The construction plan
shall be used to determine the total acre-feet of the impoundment and the amount of land
which is eligible for the property tax exemption. The county assessor shall annually review
each application for the property tax exemption under this subsection and submit it, with
the recommendation of the soil and water conservation district commissioners, to the board
of supervisors for approval or denial. An applicant for a property tax exemption under this
subsection may appeal the decision of the board of supervisors to the district court.
b. As used in this subsection, “impoundment” means a reservoir or pond which has a
storagecapacityofatleasteighteenacre-feetofwaterorsedimentatthetimeofconstruction;
“storage capacity” means the total area below the crest elevation of the principal spillway
including the volume of any excavation in the area; and “impoundment structure” means a
dam, earthfill, or other structure used to create an impoundment.
21. Low-rent housing. The property owned and operated or controlled by a nonprofit
organization, as recognized by the internal revenue service, providing low-rent housing for

persons who are elderly and persons with physical and mental disabilities. For the purposes
of this subsection, the controlling nonprofit entity may serve as a general partner or
managing member of a limited liability company or limited liability partnership which owns
the property. The exemption granted under the provisions of this subsection shall apply only
until the final payment due date of the borrower’s original low-rent housing development
mortgage or until the borrower’s original low-rent housing development mortgage is
paid in full or expires, whichever is sooner, subject to the provisions of subsection 14.
However, if the borrower’s original low-rent housing development mortgage is refinanced,
the exemption shall apply only until the date that would have been the final payment due
date under the terms of the borrower’s original low-rent housing development mortgage or
until the refinanced mortgage is paid in full or expires, whichever is sooner, subject to the
provisions of subsection 14.
21A. Dwelling unit property owned by community housing development
organization. Dwelling unit property owned and managed by a community housing
development organization, as recognized by the state of Iowa and the federal government
pursuant to criteria for community housing development organization designation contained
in the HOME program of the federal National Affordable Housing Act of 1990, if the
organization is also a nonprofit organization exempt from federal income tax under section
501(c)(3) of the Internal Revenue Code and owns and manages more than one hundred
fifty dwelling units that are located in a city with a population of more than one hundred
ten thousand. For the 2007 and subsequent assessment years, an application for exemption
must be filed with the assessing authority not later than February 1 of the assessment year
for which the exemption is sought. Upon the filing and allowance of the claim, the claim
shall be allowed on the property for successive years without further filing as long as the
property continues to qualify for the exemption.
22. Natural conservation or wildlife areas. Recreational lakes, forest covers, rivers and
streams, river and stream banks, and open prairies as designated by the board of supervisors
of the county in which located. The board of supervisors shall annually designate the real
property, not to exceed in the aggregate for the fiscal year beginning July 1, 1983, the greater
of one percent of the acres assessed as agricultural land or three thousand acres in each
county, for which this exemption shall apply. For subsequent fiscal years, the limitation on
themaximumacreageofrealpropertythatmaybegrantedexemptionsshallbethelimitation
forthepreviousfiscalyear, unlesstheamountofacreagegrantedexemptionsfortheprevious
fiscal year equaled the limitation for that year, then the limitation for the subsequent fiscal
yearisthelimitationforthepreviousfiscalyearplusanincrease, nottoexceedthreehundred
acres, oftenpercentofthatlimitation. Theproceduresofthissubsectionshallbefollowedfor
eachassessmentyeartoprocureanexemptionforthefiscalyearbeginningintheassessment
year. The exemption shall be only for the fiscal year for which it is granted. A parcel of
property may be granted subsequent exemptions. The exemption shall only be granted for
parcels of property of two acres or more.
a. Application for this exemption shall be filed with the commissioners of the soil and
water conservation district in which the property is located, not later than February 1 of the
assessment year, on forms provided by the department of revenue. The application shall
describe and locate the property to be exempted and have attached to it an aerial photograph
of that property on which is outlined the boundaries of the property to be exempted. In the
caseofanopenprairiethathasbeenrestoredorreestablished,thepropertyshallbeinspected
and certified as provided by the county board of supervisors as having adequate ground cover
consisting of native species and that all primary and secondary noxious weeds present are
being controlled to prevent the spread of seeds by either wind or water. In the case of an open
prairie which is or includes a gully area susceptible to severe erosion, an approved erosion
control plan must accompany the application.
b. Upon receipt of the application, the commissioners shall certify whether the property
is eligible to receive the exemption. The commissioners shall not withhold certification
of the eligibility of property because of the existence upon the property of an abandoned
building or structure which is not used for economic gain. If the commissioners certify that
the property is eligible, the application shall be forwarded to the board of supervisors by

May 1 of that assessment year with the certification of the eligible acreage. An application
must be accompanied by an affidavit signed by the applicant that if an exemption is granted,
the property will not be used for economic gain during the assessment year in which the
exemption is granted.
c. In the case of an open prairie that has been restored or reestablished and that does
not receive the certification as provided by the county board of supervisors as it relates to
the ground cover, the applicant shall be notified of the availability of resource enhancement
and protection fund cost-share moneys and soil and conservation technological assistance
for reestablishing native vegetation.
d. Before the board of supervisors may designate real property for the exemption, it shall
establish priorities for the types of real property for which an exemption may be granted
and the amount of acreage. These priorities may be the same as or different than those for
previous years. The board of supervisors shall get the approval of the governing body of the
city before an exemption may be granted to real property located within the corporate limits
of that city. A public hearing shall be held with notice given as provided in section 73A.2 at
which the proposed priority list shall be presented. However, no public hearing is required if
the proposed priorities are the same as those for the previous year. After the public hearing,
theboardofsupervisorsshalladoptbyresolutiontheproposedprioritylistoranotherpriority
list. Property upon which are located abandoned buildings or structures shall have the lowest
priorityonthelistadopted, exceptwheretheboardofsupervisorsdeterminesthatastructure
has historic significance. The board of supervisors shall also provide for a procedure where
the amount of acres for which exemptions are sought exceeds the amount the priority list
provides for that type or in the aggregate for all types.
e. After receipt of an application with its accompanying certification and affidavit and the
establishment of the priority list, the board of supervisors may grant a tax exemption under
this subsection using the established priority list as a mandate. Real property designated for
the tax exemption shall be designated by May 15 of the assessment year in which begins the
fiscal year for which the exemption is granted. Notification shall be sent to the county auditor
and the applicant.
f. The board of supervisors does not have to grant tax exemptions under this subsection,
grant tax exemptions in the aggregate of the maximum acreage which may be granted
exemptions, or grant a tax exemption for the total acreage for which the applicant requested
the exemption. Only real property in parcels of two acres or more which is recreational
lakes, forest cover, river and stream, river and stream banks, or open prairie and which is
utilized for the purposes of providing soil erosion control or wildlife habitat or both, and
which is subject to property tax for the fiscal year for which the tax exemption is requested,
is eligible for the exemption under this subsection. However, in addition to the above, in
order for a gully area which is susceptible to severe erosion to be eligible, there must be an
erosion control plan for it approved by the commissioners of the soil and water conservation
district in which it is located. In the case of an open prairie that has been restored or
reestablished, the property shall be inspected and certified as provided by the county board
of supervisors as having adequate ground cover consisting of native species and that all
primary and secondary noxious weeds present are being controlled to prevent the spread of
seeds by either wind or water. In the case of an exemption for river and stream or river and
stream banks, the exemption shall not be granted unless there is included in the exemption
land located at least thirty-three feet from the ordinary high water mark of the river and
stream or river and stream banks. Property shall not be denied an exemption because of
the existence upon the property of an abandoned building or structure which is not used for
economic gain. If the real property is located within a city, the approval of the governing
body must be obtained before the real property is eligible for an exemption. For purposes of
this subsection:
(1) “Open prairies” includes hillsides and gully areas which have a permanent grass cover
but does not include native prairies meeting the criteria of the natural resource commission.
(2) “Forest cover” means land which is predominantly wooded.
(3) “Recreationallake”meansabodyofwater, whichisnotariverorstream, ownedsolely

by a nonprofit organization and primarily used for boating, fishing, swimming, and other
recreational purposes.
(4) “Used for economic gain” includes, but is not limited to, using property for the storage
of equipment, machinery, or crops.
g. Notwithstanding other requirements under this subsection, the owner of any property
lying between a river or stream and a dike which is required to be set back three hundred feet
or less from the river or stream shall automatically be granted an exemption for that property
upon submission of an application accompanied by an affidavit signed by the applicant that
if the exemption is granted the property will not be used for economic gain during the period
of exemption. The exemption shall continue from year to year for as long as the property
qualifies and is not used for economic gain, without need for filing additional applications
or affidavits. Property exempted pursuant to this paragraph is in addition to the maximum
acreage applicable to other exemptions under this subsection.
23. Native prairie and wetland. Land designated as native prairie or land designated as
a protected wetland by the department of natural resources pursuant to section 456B.12.
a. Application for the exemption shall be made on forms provided by the department of
revenue. Land designated as a protected wetland shall be assessed at a value equal to the
average value of the land where the wetland is located and which is owned by the person
granted the exemption. The application forms shall be filed with the assessing authority
not later than the first of February of the year for which the exemption is requested.
The application must be accompanied by an affidavit signed by the applicant that if the
exemption is granted, the property will not be used for economic gain during the assessment
year in which the exemption is granted. If the property is used for economic gain during
the assessment year in which the exemption is granted, the property shall lose its tax
exemption and shall be taxed at the rate levied by the county for the fiscal year beginning
in that assessment year. The first annual application shall be accompanied by a certificate
from the department of natural resources stating that the land is native prairie or protected
wetland. The department of natural resources shall issue a certificate for the native prairie
exemption if the department finds that the land has never been cultivated, is unimproved, is
primarily a mixture of warm season grasses interspersed with flowering plants, and meets
the other criteria established by the natural resource commission for native prairie. The
department of natural resources shall issue a certificate for the wetland exemption if the
department finds the land is a protected wetland, as defined under section 456B.1, or if the
wetland was previously drained and cropped but has been restored under a nonpermanent
restoration agreement with the department or other county, state, or federal agency or
private conservation group. A taxpayer may seek judicial review of a decision of the
department according to chapter 17A. The natural resource commission shall adopt rules
to implement this subsection.
b. The assessing authority each year may submit to the department a claim for
reimbursement of tax revenue lost from the exemption. Upon receipt of the claim, the
department shall reimburse the assessing authority an amount equal to the lost tax revenue
based on the value of the protected wetland as assessed by the authority, unless the
department reimburses the authority based upon a departmental assessment of the protected
wetland. The authority may contest the department’s assessment as provided in chapter
17A. The department is not required to honor a claim submitted more than sixty days after
the authority has assessed land where the protected wetland is located and which is owned
by the person granted the exemption.
24. Land certified as a wildlife habitat.
a. The owner of agricultural land may designate not more than two acres of the land for
use as a wildlife habitat. After inspection, if the land meets the standards established by the
natural resource commission for a wildlife habitat under section 483A.3, and, in the case of a
wildlife habitat that has been restored or reestablished, is inspected and certified as provided
by the county board of supervisors as having adequate ground cover consisting of native
species and that all primary and secondary noxious weeds present are being controlled to
prevent the spread of seeds by either wind or water, the department of natural resources
shall certify the designated land as a wildlife habitat and shall send a copy of the certification

to the appropriate assessor not later than February 1 of the assessment year for which the
exemption is requested. The department of natural resources may subsequently withdraw
certification of the designated land if it fails to meet the established standards for a wildlife
habitat and the ground cover requirement and the assessor shall be given written notice of
the decertification.
b. In the case where the property is a restored or reestablished wildlife habitat and does
not receive the certification as provided by the county board of supervisors as it relates to
the ground cover, the owner shall be notified of the availability of resource enhancement
and protection fund cost-share moneys and soil and conservation technological assistance
for reestablishing native vegetation.
25. Reserved.
26. Public television station. All grounds and buildings used or under construction for a
publictelevisionstationandnotleasedorotherwiseusedorunderconstructionforpecuniary
profit.
27. Speculative shell buildings of certain organizations.
a. New construction of shell buildings by community development organizations,
not-for-profit cooperative associations under chapter 499, or for-profit entities for speculative
purposes as provided in this subsection.
b. The exemption shall be for one of the following:
(1) The value added by new construction of a shell building or addition to an existing
building or structure by a community development organization, not-for-profit cooperative
association under chapter 499, or for-profit entity.
(2) Thevalueofanexistingbuildingbeingreconstructedorrenovated,andthevalueofthe
landonwhichthebuildingislocated, ifthereconstructionorrenovationconstitutescomplete
replacement or refitting of the existing building or structure, by a community development
organization, not-for-profit cooperative association under chapter 499, or for-profit entity.
c. The exemption or partial exemption shall be allowed only pursuant to ordinance of a
city council or board of supervisors, which ordinance shall specify if the exemption will be
available for community development organizations, not-for-profit cooperative associations
under chapter 499, or for-profit entities. If the exemption is for a project described in
paragraph “b”, subparagraph (1), the exemption shall be effective for the assessment year in
which the building is first assessed for property taxation or the assessment year in which the
addition to an existing building first adds value. If the exemption is for a project described
in paragraph “b”, subparagraph (2), the exemption shall be effective for the assessment
year following the assessment year in which the project commences. An exemption allowed
under this subsection shall be allowed for all subsequent years until the property is leased or
sold or for a specific time period stated in the ordinance or until the exemption is terminated
by ordinance of the city council or board of supervisors which approved the exemption.
Eligibility for an exemption as a speculative shell building shall be determined as of January
1 of the assessment year. However, an exemption shall not be granted a speculative shell
building of a not-for-profit cooperative association under chapter 499 or a for-profit entity
if the building is used by the cooperative association or for-profit entity, or a subsidiary or
majority owners thereof for other than as a speculative shell building. If the shell building or
any portion of the shell building is leased or sold, the portion of the shell building which is
leased or sold, and a proportionate share of the land on which it is located if applicable, shall
not be entitled to an exemption under this subsection for subsequent years. Upon the sale
of the shell building, the shell building shall be considered new construction for purposes of
section 427B.1 if used for purposes set forth in section 427B.1.
d. (1) If the speculative shell building project is a speculative shell building project
described in paragraph “b”, subparagraph (1), an application shall be filed pursuant to
section 427B.4 for each such project for which an exemption is claimed.
(2) Ifthespeculativeshellbuildingprojectisaspeculativeshellbuildingprojectdescribed
in paragraph “b”, subparagraph (2), an application shall be filed by the owner of the property
with the local assessor by February 1 of the assessment year in which the project commences.
Applications for exemption shall be made on forms prescribed by the director of revenue and
shall contain information pertaining to the nature of the improvement, its cost, and other

information deemed necessary by the director of revenue. The city council or the board of
supervisors, by ordinance, shall give its approval of a tax exemption for the project if the
project is in conformance with the zoning plans for the city or county. The approval shall also
be subject to the hearing requirements of section 427B.1. Approval under this subparagraph
(2) entitles the owner to exemption from taxation beginning in the assessment year following
the assessment year in which the project commences. However, if the tax exemption for the
building and land is not approved, the person may submit an amended proposal to the city
council or board of supervisors to approve or reject.
e. For purposes of this subsection the following definitions apply:
(1) (a) “Community development organization” means an organization, which meets the
membership requirements of subparagraph division (b), formed within a city or county or
multicommunity group for one or more of the following purposes:
(i) To promote, stimulate, develop, and advance the business prosperity and economic
welfare of the community, area, or region and its citizens.
(ii) To encourage and assist the location of new business and industry.
(iii) To rehabilitate and assist existing business and industry.
(iv) To stimulate and assist in the expansion of business activity.
(b) For purposes of this definition, a community development organization must have at
least fifteen members with representation from the following:
(i) A representative from government at the level or levels corresponding to the
community development organization’s area of operation.
(ii) A representative from a private sector lending institution.
(iii) A representative of a community organization in the area.
(iv) A representative of business in the area.
(v) A representative of private citizens in the community, area, or region.
(2) “New construction” means new buildings or structures and includes new buildings
or structures which are constructed as additions to existing buildings or structures. “New
construction” also includes reconstruction or renovation of an existing building or structure
which constitutes complete replacement of an existing building or structure or refitting of
an existing building or structure, if the reconstruction or renovation of the existing building
or structure is required due to economic obsolescence, if the reconstruction or renovation is
necessary to implement recognized industry standards for the manufacturing or processing
of products, and the reconstruction or renovation is required in order to competitively
manufactureorprocessproductsorforcommunitydevelopmentorganizations, not-for-profit
cooperative associations under chapter 499, or for-profit entities to market a building or
structure as a speculative shell building, which determination must receive prior approval
from the city council of the city or county board of supervisors of the county.
(3) “Speculative shell building” means a building or structure owned and constructed
or reconstructed by a community development organization, a not-for-profit cooperative
association under chapter 499, or a for-profit entity without a tenant or buyer for the purpose
of attracting an employer or user which will complete the building to the employer’s or
user’s specification for manufacturing, processing, or warehousing the employer’s or user’s
product line.
28. Joint water utilities. The property of a joint water utility established under chapter
389, when devoted to public use and not held for pecuniary profit.
29. Methane gas conversion. Methane gas conversion property shall be exempt from
taxation.
a. For purposes of this subsection, “methane gas conversion property” means personal
property, real property, and improvements to real property, and machinery, equipment, and
computers assessed as real property pursuant to section 427A.1, subsection 1, paragraphs
“e” and “j”, used in an operation to decompose waste and convert the waste to gas, to collect
methane gas or other gases produced as a by-product of waste decomposition and to convert
the gas to energy, or to collect waste in order to decompose the waste to produce methane
gas or other gases and to convert the gas to energy.
b. If the property used to convert the gas to energy also burns another fuel, the exemption

shall apply to that portion of the value of such property which equals the ratio that its use of
methane gas bears to total fuel consumed.
c. Application for this exemption shall be filed with the assessing authority not later than
February 1 of each year for which the exemption is requested on forms provided by the
department of revenue. The application shall describe and locate the specific methane gas
conversion property to be exempted. If the property consuming methane gas also consumes
anotherfuel,thefirstyearapplicationshallcontainastatementtothateffectandshallidentify
the other fuel and estimate the ratio that the methane gas consumed bears to the total fuel
consumed. Subsequent year applications shall identify the actual ratio for the previous year
which ratio shall be used to calculate the exemption for that assessment year.
d. With respect to methane gas conversion property other than that used in an operation
connected with, or in conjunction with, a publicly owned sanitary landfill, the exemption
pursuant to this subsection shall be limited to property originally placed in operation on or
after January 1, 2008, and on or before December 31, 2012, and shall be available for the
ten-year period following the date the property was originally placed in operation.
30. Manufactured home community or mobile home park storm shelter. A structure
constructed as a storm shelter at a manufactured home community or mobile home park as
defined in section 435.1. An application for this exemption shall be filed with the assessing
authority not later than February 1 of the first year for which the exemption is requested, on
forms provided by the department of revenue. The application shall describe and locate the
storm shelter to be exempted. If the storm shelter structure is used exclusively as a storm
shelter, all of the structure’s assessed value shall be exempt from taxation. If the storm
shelter structure is not used exclusively as a storm shelter, the storm shelter structure shall
be assessed for taxation at fifty percent of its value as commercial property.
31. Barn preservation. The increase in assessed value added to a farm structure
constructed prior to 1937 as a result of improvements made to the farm structure for
purposes of preserving the integrity of the internal and external features of the structure as a
barn is exempt from taxation. To be eligible for the exemption, the structure must have been
first placed in service as a barn prior to 1937. The exemption shall apply to the assessment
year beginning after the completion of the improvements to preserve the structure as a barn.
a. For purposes of this subsection, “barn” means an agricultural structure, in whatever
shape or design, which is used for the storage of farm products or feed or for the housing of
farm animals, poultry, or farm equipment.
b. Application for this exemption shall be filed with the assessing authority not later than
February 1 of the first year for which the exemption is requested, on forms provided by the
department of revenue. The application shall describe and locate the specific structure for
which the added value is requested to be exempt.
c. Once the exemption is granted, the exemption shall continue to be granted for
subsequent assessment years without further filing of applications as long as the structure
continues to be used as a barn. The taxpayer shall notify the assessing authority when the
structure ceases to be used as a barn.
32. One-room schoolhouse preservation. The increase in assessed value added to a
one-room schoolhouse as a result of improvements made to the structure for purposes of
preserving the integrity of the internal and external features of the structure as a one-room
schoolhouse is exempt from taxation. The exemption shall apply to the assessment year
beginning after the completion of the improvements to preserve the structure as a one-room
schoolhouse.
a. Application for this exemption shall be filed with the assessing authority not later than
February 1 of the first year for which the exemption is requested, on forms provided by
the department of revenue. The application shall describe and locate the specific one-room
schoolhouse for which the added value is requested to be exempt.
b. Once the exemption is granted, the exemption shall continue to be granted for
subsequent assessment years without further filing of applications as long as the structure is
not used for dwelling purposes and the structure is preserved as a one-room schoolhouse.
The taxpayer shall notify the assessing authority when the structure ceases to be eligible.

The exemption in this subsection applies even though the one-room schoolhouse is no
longer used for instructional purposes.
33. Indian housing authority property.
a. Property owned and operated by an Indian housing authority, as defined in 24 C.F.R.
§950.102, created under Indian law, if a cooperative agreement has been made with the local
governing body agreeing to the exemption. The exemption in this subsection is subject to the
provisions of subsection 14.
b. For purposes of this subsection:
(1) “Indian law” means the code of an Indian tribe recognized as eligible for services
provided to Indians by the United States secretary of the interior.
(2) “Local governing body” means the county board of supervisors if the property is
located outside an incorporated city or the governing body of the city in which the property
is located.
34. Port authority property. The property of a port authority created pursuant to section
28J.2, when devoted to public use and not held for pecuniary profit.
35. Web search portal business property.
a. Property, other than land and buildings and other improvements, that is utilized by
a web search portal business as defined in and meeting the requirements of section 423.3,
subsection 92, including computers and equipment that are necessary for the maintenance
and operation of a web search portal and other property whether directly or indirectly
connected to the computers, including but not limited to cooling systems, cooling towers,
and other temperature control infrastructure; power infrastructure for transformation,
distribution, or management of electricity, including but not limited to exterior dedicated
business-owned substations, and power distribution systems which are not subject to
assessment under chapter 437A; racking systems, cabling, and trays; and backup power
generation systems, battery systems, and related infrastructure all of which are necessary
for the maintenance and operation of the web search portal site.
b. This exemption applies beginning with the assessment year the investment in or
construction of the facility utilizing the materials, equipment, and systems set forth in
paragraph “a” are first assessed. For purposes of claiming this exemption, the requirements
may be met by aggregating the various Iowa investments and other requirements of the
web search portal business’s affiliates as allowed under section 423.3, subsection 92. This
exemption applies to affiliates of the web search portal business.
36. Web search property.
a. Property, other than land and buildings and other improvements, that is utilized
by a web search portal business as defined in and meeting the requirements of section
423.3, subsection 93, including computers and equipment that are necessary for the
maintenance and operation of a web search portal business and other property whether
directly or indirectly connected to the computers, including but not limited to cooling
systems, cooling towers, and other temperature control infrastructure; power infrastructure
for transformation, distribution, or management of electricity, including but not limited to
exterior dedicated business-owned substations, and power distribution systems which are
not subject to assessment under chapter 437A; racking systems, cabling, and trays; and
backup power generation systems, battery systems, and related infrastructure all of which
are necessary for the maintenance and operation of the web search portal business.
b. This web search portal business exemption applies beginning with the assessment
year the investment in or construction of the facility utilizing the materials, equipment, and
systems set forth in paragraph “a” are first assessed. For purposes of claiming this web
search portal business exemption, the requirements may be met by aggregating the various
Iowa investments and other requirements of the web search portal business’s affiliates as
allowed under section 423.3, subsection 93. This exemption applies to affiliates of the web
search portal business.
37. Data center business property.
a. Property, other than land and buildings and other improvements, that is utilized
by a data center business as defined in and meeting the requirements of section 423.3,
subsection 95, including computers and equipment that are necessary for the maintenance

and operation of a data center business and other property whether directly or indirectly
connected to the computers, including but not limited to cooling systems, cooling towers,
and other temperature control infrastructure; power infrastructure for transformation,
distribution, or management of electricity, including but not limited to exterior dedicated
business-owned substations, and power distribution systems which are not subject to
assessment under chapter 437A; racking systems, cabling, and trays; and backup power
generation systems, battery systems, and related infrastructure all of which are necessary
for the maintenance and operation of the data center business.
b. This data center business exemption applies beginning with the assessment year the
investment in or construction of the facility utilizing the materials, equipment, and systems
set forth in paragraph “a” are first assessed, or applies beginning with the assessment year
in which the date of the initial lease term of a data center by a data center business begins,
as applicable.
38. Geothermal heating and cooling system.
a. The value added by any new or refitted construction or installation of a geothermal
heating or cooling system on or after July 1, 2012, on property classified as residential.
The exemption shall be allowed for ten consecutive years. The exemption shall apply to
any value added by the addition of mechanical, electrical, plumbing, ductwork, or other
equipment, labor, and expenses included in or required for the construction or installation
of the geothermal system, as well as the proportionate value of any well field associated with
the system and attributable to the owner.
b. A person claiming an exemption under this subsection shall obtain the appropriate
forms from the assessor. The forms shall be prescribed by the director of revenue. The claim
shall be filed no later than February 1 of the first assessment year the exemption is requested
and shall contain information pertaining to all costs and other information associated with
construction and installation of the system. Once the exemption is allowed, the exemption
shall continue to be allowed for ten consecutive years without further filing as long as the
property continues to be classified as residential property.
c. The director shall adopt rules to implement this subsection.
39. County fair property. Fairgrounds, as defined in section 174.1, that are owned by a
county or a fair, as defined in section 174.1. The use of such fairgrounds for purposes other
than a fair event, as defined in section 174.1, by the owner or by a lessee, including uses for
pecuniary profit, shall not affect the exemption.
40. Broadband infrastructure.
a. The owner of broadband infrastructure shall be entitled to an exemption from taxation
to the extent provided in this subsection for assessment years beginning before January 1,
2027. Unless the context otherwise requires, the words and phrases used in this subsection
shall have the same meaning as the words and phrases used in chapter 8, subchapter XI,
including but not limited to the words and phrases defined in section 8.76.
b. Theexemptionshallapplytotheinstallationofbroadbandinfrastructurethatfacilitates
broadband service at or above the download and upload speeds specified in the definition of
targeted service area in section 8.76 commenced and completed on or after July 1, 2015,
and before July 1, 2025, in a targeted service area, and used to deliver internet services
to the public. A person claiming an exemption under this subsection shall certify to the
local assessor prior to commencement of the installation that the installation of broadband
infrastructure will facilitate broadband service at or above the download and upload speeds
specified in the definition of targeted service area in section 8.76 within a targeted service
area and shall specify the current number of homes, farms, schools, and businesses in the
targetedserviceareatowhichbroadbandservicewasfacilitatedandthedownloadandupload
speeds available prior to the broadband infrastructure installation for which the exemption is
claimedandthenumberofhomes, farms, schools, andbusinessesinthetargetedservicearea
to which broadband service will be facilitated and the download and upload speeds that will
beavailableasaresultofinstallationofthebroadbandinfrastructureforwhichtheexemption
is claimed.
c. Thetaxexemptionshallbeaonehundredpercentexemptionfromtaxationforaperiod

of ten years in an amount equal to the actual value added by installation of the broadband
infrastructure.
d. For companies assessed by the department of revenue pursuant to chapter 433,* the
exemption shall be limited to an amount equal to the actual value added by installation of the
broadband infrastructure as of the assessment date as determined by the department and the
exemption shall be applied to the unit value prior to any other exemption applicable to the
unit value, as determined under that chapter.
e. (1) An application for an exemption shall be filed by the owner of the property with
the department of revenue by February 1 of the year in which the broadband infrastructure
is first assessed for taxation, or the following two assessment years, and in each case the
exemption is allowed for ten years. Applications from applicants whose property is subject to
assessment by the department pursuant to chapter 433* shall be reviewed by the department.
All other applications shall be reviewed by the applicable county board of supervisors. The
department shall forward those applications for exemption that are subject to review by the
county board of supervisors to the county board of supervisors of each county in which the
property is located.
(2) In lieu of subparagraph (1), and notwithstanding any provision in this subsection to
the contrary, an owner may at any time before completion of the project submit a proposal
to the department requesting that the department or the board of supervisors, as applicable,
allow the owner to file an application for exemption by February 1 of any other assessment
year following completion of the project, which year shall be selected by the department or
the board, as applicable. If the department approves or if the board, by resolution, approves
the proposal, the exemption is allowed for ten years.
f. (1) The application shall be made on forms prescribed by the department. The
application shall contain but not be limited to the following information:
(a) The nature of the broadband infrastructure installation.
(b) The percentage of the homes, farms, schools, and businesses in the targeted service
area that will be provided access to broadband service.
(c) The actual cost of installing the broadband infrastructure under the project, if
available. The application shall contain supporting documents demonstrating the actual cost.
(d) Certification from the department of management that the installation will facilitate
broadband service in a targeted service area at or above the download and upload speeds
specified in the definition of targeted service area in section 8.76.
(e) Certificationofthedateofcommencementandactualorestimateddateofcompletion.
(f) A copy of any nonwireless broadband-related permit issued by a political subdivision.
(g) If applying pursuant to paragraph “e”, subparagraph (2), the actual cost already
incurred for installation of broadband infrastructure, if any, the estimated costs for project
completion, and the estimated date of project completion. The application shall contain
supporting documents demonstrating the actual cost.
(2) Thedepartmentofrevenueandtheboardofsupervisorsshallnotapproveapplications
that are missing any of the information or documentation required in subparagraph (1).
The department of revenue or the board of supervisors may consult with the department of
management to access additional information needed to review an application.
(3) The department or the board of supervisors, as applicable, shall, by March 1, notify
an applicant of approval or denial of an application for an exemption under this subsection
and shall also notify the applicant of the applicant’s right to an appeal.
(4) The board of supervisors shall forward all approved applications and any necessary
information regarding the applications to the appropriate local assessor by March 1 annually.
After the tax exemption is granted, the department or the local assessor, as applicable,
shall continue to grant the tax exemption for ten years, and applications for exemption for
succeeding years shall not be required.
(5) An applicant for a property tax exemption whose application was reviewed by the
board of supervisors may appeal denial of the application to the property assessment appeal
board within thirty days of the issuance of the denial.
(6) An applicant for a property tax exemption whose application was reviewed by the

department may appeal denial of the application to the director of revenue within thirty days
of the issuance of the denial.
(7) At any time after the exemption is granted and the broadband service is available in a
targeted service area, the department of revenue or the board of supervisors, as applicable,
under the direction of the department of management, may require the property owner
receiving the exemption to substantiate that the owner continues to provide the service
described in paragraph “b”. If the department of revenue or the board of supervisors
determines that the property owner no longer provides the service described in paragraph
“b”, the department of revenue or the board of supervisors shall revoke the exemption. An
owner may appeal the decision to revoke the exemption in the same manner as provided
in subparagraphs (5) and (6), as applicable.
g. (1) If a company whose property in the county is not assessed by the department of
revenue is approved to receive a property tax exemption pursuant to this subsection, the
actual value added by installation of the broadband infrastructure shall be determined by the
local assessor who shall certify the amount of exemption determined to the county auditor at
the time of transmitting the assessment rolls.
(2) Notwithstanding any other provision of law to the contrary, if a company in which all
or a portion of the company’s property in the county is assessed by the department pursuant
to chapter 433* and the company’s property in the county is approved to receive a property
tax exemption pursuant to this subsection, the department shall assess all the company’s
property in the county used for operating telegraph and telephone lines, broadband, or
cable systems for each assessment year the company receives the exemption, for purposes
of determining the actual value added by installation of the broadband infrastructure.
h. The director of revenue shall adopt rules pursuant to chapter 17A for the interpretation
and proper administration of the exemption provided in this subsection.
i. This subsection is repealed July 1, 2030.
41. Out-of-state business property used in disaster or emergency-related work. Property
described in and meeting the requirements of section 29C.24, subsection 3, paragraph “a”,
subparagraph (6).
42. Sanitary sewage or storm water drainage property. Property owned or operated by
a public utility, as defined in section 476.1, subsection 2, that is directly and primarily used
for the purposes specified under section 476.1, subsection 2, paragraph “d”.
1. [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6944;
C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
2. [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6944;
C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1; 81 Acts, ch 31, §8]
3, 4. [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6944;
C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
5. [SS15, §1304; C24, 27, 31, 35, 39, §6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81,
§427.1]
6. [C24, 27, 31, 35, 39, §6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
7, 8, 9, 10. [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39,
§6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1; 82 Acts, ch 1247, §1]
11. [C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6944; C46, 50, 54, 58, 62, 66, 71, 73, 75,
77, 79, 81, §427.1]
12. [C24, 27, 31, 35, 39, §6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
13. [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6944;
C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
14. [C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6944; C46, 50, 54, 58, 62, 66, 71, 73, 75,
77, 79, 81, §427.1]
15. [C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6944; C46, 50, 54, 58, 62, 66, 71, 73, 75,
77, 79, 81, §427.1]
16. [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6944;
C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
17. [R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6944; C46, 50,
54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]

18. [SS15, §1304; C24, 27, 31, 35, 39, §6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81,
§427.1]
19. [C51, §468, 469; R60, §723, 724; C73, §815, 816; C97, §1318, 1319, 1323; S13, §1330-g,
1342-g, 1346-g; SS15, §1346-s; C24, 27, 31, 35, 39, §6944; C46, 50, 54, 58, 62, 66, 71, 73, 75,
77, 79, 81, §427.1]
20. [C35, 39, §6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
21. [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
22. [C62, 66, 71, 73, 75, 77, 79, 81, §427.1]
23. [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
24, 25. [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
26. [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
27. [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1]
28. [C62, 66, 71, 73, 75, 77, 79, 81, §427.1]
29. [C66, 71, 73, 75, 77, 79, 81, §427.1]
30. [C71, 73, 75, 77, 79, 81, §427.1]
31. [C73, 75, 77, 79, 81, §427.1; 82 Acts, ch 1034, §1]
32. [C75, 77, 79, 81, §427.1; 82 Acts, ch 1199, §92, 93, 96]
33. [C75, 77, 79, 81, §427.1; 82 Acts, ch 1199, §69, 96]
34. [C77, 79, 81, §427.1]
35. [C79, 81, §427.1]
36. [82 Acts, ch 1247, §2]
37. [82 Acts, ch 1247, §2]
38. [82 Acts, ch 1247, §2]