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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
Section 437A.20 - Tax exemptions.

Universal Citation: IA Code § 437A.20 (2017)
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1 TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS, §437A.20 437A.20 Tax exemptions. Except as provided in section 437A.16, all property tax exemptions in the Code do not apply to property subject to the statewide property tax unless such exemptions expressly refer to the statewide property tax, except that if property was exempt from property tax on January 1, 1999, such exemption shall continue until the exemption expires, is phased out, or is repealed. The property of a taxpayer who does not owe any replacement tax is exempt from the statewide property tax for the coinciding assessment year. 98 Acts, ch 1194, §21, 40 Wed Feb 08 03:46:50 2017 Iowa Code 2017, Section 437A.20 (9, 0)
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