Iowa Code > Chapter 404B – Disaster Revitalization Tax Exemptions
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Terms Used In Iowa Code > Chapter 404B - Disaster Revitalization Tax Exemptions
- Council: means the governing body of a city. See Iowa Code 362.2
- following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
- Ordinance: means a city law of a general and permanent nature. See Iowa Code 362.2
- property: includes personal and real property. See Iowa Code 4.1
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: include lands, tenements, hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Iowa Code 4.1
- Statute: A law passed by a legislature.
- United States: includes all the states. See Iowa Code 4.1
- year: means twelve consecutive months. See Iowa Code 4.1