Iowa § 427B.7 - 427B.7 Actual value added exemption from tax — cattle facilities.
Full text of Iowa Iowa Code § 427B.7 — 427B.7 Actual value added exemption from tax — cattle facilities., with citation guidance and answers to common questions.
§ 427B.7. 427B.7 Actual value added exemption from tax — cattle facilities.
A city council, or a county board of supervisors as authorized by section 427B.2, may, by ordinance as provided in section 427B.1, establish a partial exemption from property taxation of the actual value added to owner-operated cattle facilities, including small or medium sized feedlots but not including slaughter facilities, either by new construction or by the retrofitting of existing facilities. The application for the exemption shall be filed pursuant to section 427B.4. The actual value added to owner-operated cattle facilities, as specified in section 427B.1, is eligible to receive a partial exemption from taxation for a period of five years. The amount of actual value added which is eligible to be exempt from taxation is the same as provided in the exemption schedule in section 427B.3. 87 Acts, ch 169, §10 Fri Dec 12 20:22:46 2025 Iowa Code 2026, Section 427B.7 (21, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 427B.7
What does Iowa Code § 427B.7 cover?
Section 427B.7 ("427B.7 Actual value added exemption from tax — cattle facilities.") 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 § 427B.7?
A common citation format is "Iowa Code § 427B.7" (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 § 427B.7 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.