Iowa § 404B.6 - 404B.6 Physical review of property by assessor.
Full text of Iowa Iowa Code § 404B.6 — 404B.6 Physical review of property by assessor., with citation guidance and answers to common questions.
§ 404B.6. 404B.6 Physical review of property by assessor.
The local assessor shall review each application by making a physical review of the property to determine if the revitalization project increased the assessed value of the real property. If the assessor determines that the assessed value of the real property has increased, the assessor shall proceed to determine the assessed value of the property and certify the valuation determined to the county auditor at the time of transmitting the assessment rolls. The assessor shall notify the applicant of the determination, and the assessor’s decision may be appealed to the local board of review at the times specified in section 441.37. After the tax exemption is granted, the local assessor shall continue to grant the tax exemption, with periodic physical review by the assessor, for the time period specified by ordinance. The tax exemption for the succeeding years shall be granted without the taxpayer having to file an application for the succeeding years, unless additional revitalization projects occur on the property. 2009 Acts, ch 100, §28, 30 Fri Dec 12 20:14:03 2025 Iowa Code 2026, Section 404B.6 (17, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 404B.6
What does Iowa Code § 404B.6 cover?
Section 404B.6 ("404B.6 Physical review of property by assessor.") 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 § 404B.6?
A common citation format is "Iowa Code § 404B.6" (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 § 404B.6 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.