Iowa Statutes
§ 427.3 — Abatement of taxes of certain exempt entities
Iowa § 427.3
This text of Iowa § 427.3 (Abatement of taxes of certain exempt entities) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 427.3 (2026).
Text
The board of supervisors may abate the taxes levied against property acquired by gift or
purchase by a person or entity if the property acquired by gift or purchase was transferred
to the person or entity after the deadline for filing for property tax exemption in the year in
which the property was transferred and the property acquired by gift or purchase would have
been exempt under section 427.1, subsection 7, 8, or 9, if the person or entity had been able
to file for exemption in a timely manner.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Mt. Sinai Christian Fellowship Church of God in Christ, Inc. v. Scott County Board of Supervisors
(Court of Appeals of Iowa, 2022)
Legislative History
[C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, §6950; C46,
50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.8]
Nearby Sections
15
§ 427.1
Exemptions§ 427.10
Abatement§ 427.11
Grantee or devisee to pay tax§ 427.12
Suspended tax record§ 427.13
What taxable§ 427.14
County lands§ 427.15
Interest of lessee§ 427.18
Token tax liability accruesCite This Page — Counsel Stack
Bluebook (online)
Iowa § 427.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/427.3.