Iowa § 403.20 - 403.20 Adjustment considered in value assessment.
Full text of Iowa Iowa Code § 403.20 — 403.20 Adjustment considered in value assessment., with citation guidance and answers to common questions.
§ 403.20. 403.20 Adjustment considered in value assessment.
In determining the assessed value of property within an urban renewal area which is subject to a division of tax revenues pursuant to section 403.19, the difference between the actual value of the property as determined by the assessor each year and the actual value of the property as determined by the assessor following application of the assessment limitations under section 441.21, subsection 9, shall be subtracted from the actual value of the property as determined pursuant to section 403.19, subsection 1. If the assessed value of the property as determined pursuant to section 403.19, subsection 1, is reduced to zero, the additional valuation reduction shall be subtracted from the actual value of the property as determined by the assessor. [C81, §403.20] 2003 Acts, ch 145, §286; 2022 Acts, ch 1061, §33, 38 Referred to in §357H.9, 441.21A 2022 amendment applies retroactively to assessment years beginning on or after January 1, 2022; 2022 Acts, ch 1061, §38 Fri Dec 12 20:13:32 2025 Iowa Code 2026, Section 403.20 (22, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 403.20
What does Iowa Code § 403.20 cover?
Section 403.20 ("403.20 Adjustment considered in value assessment.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 403.20?
A common citation format is "Iowa Code § 403.20" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 403.20 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.