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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
Section 422.2 - Purpose or object.

Universal Citation: IA Code § 422.2 (2017)
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1 INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.2 422.2 Purpose or object. 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 division VIII of this chapter. [C35, §6943-f2; C39, §6943.034; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.2] Wed Feb 08 03:44:35 2017 Iowa Code 2017, Section 422.2 (11, 0)
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