2011 Iowa Code
TITLE IX LOCAL GOVERNMENT
SUBTITLE 4 CITIES
CHAPTER 404B DISASTER REVITALIZATION TAX EXEMPTIONS
404B.1 Disaster revitalization area.
404B.1 Disaster revitalization area.
1. a. The governing body of a city may, by ordinance, designate an area of the city a disaster revitalization area if that area is within a county or portion of a county in which the governor has proclaimed a disaster emergency or the United States president has declared a major disaster.
b. The governing body of a county may, by ordinance, designate an area of the county outside the boundaries of a city as a disaster revitalization area if that area is within a county or portion of a county in which the governor has proclaimed a disaster emergency or the United States president has declared a major disaster.
2. A disaster revitalization area shall be composed of contiguous parcels. However, the governing body of a city or the governing body of a county may establish more than one disaster revitalization area.
2009 Acts, ch 100, §23, 30
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