Iowa Code § 15.493
This is the official text of Iowa Code § 15.493, part of Iowa’s Code — part of the compiled statutory law of Iowa, published by the state as "Code." Browse the sections below, each linked to its official government source.
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Applications authorization of tax credits and exemptions.
Official statutory text
(1) Applications for the program shall be submitted to the authority in the form and manner prescribed by the authority by rule. Each application must be accompanied by an application fee in an amount determined by the authority by rule.
(2) In determining the eligibility of a business to participate in the program, the authority may engage outside experts to complete a technical, financial, or other review of an application submitted by a business if such review is outside the expertise of the authority.
(3) (a) The authority and the board may negotiate with an eligible business regarding the terms of, and the aggregate value of, the tax incentives the eligible business may receive under the program.
(3) (b) The board may authorize any combination of tax incentives available under the program for an eligible business.
(4) The board may authorize an exemption to restrictions on agricultural land holdings if all of the requirements of section 15.498 are met.
2024 Acts, ch 1090, §5, 15
(2) In determining the eligibility of a business to participate in the program, the authority may engage outside experts to complete a technical, financial, or other review of an application submitted by a business if such review is outside the expertise of the authority.
(3) (a) The authority and the board may negotiate with an eligible business regarding the terms of, and the aggregate value of, the tax incentives the eligible business may receive under the program.
(3) (b) The board may authorize any combination of tax incentives available under the program for an eligible business.
(4) The board may authorize an exemption to restrictions on agricultural land holdings if all of the requirements of section 15.498 are met.
2024 Acts, ch 1090, §5, 15
Status: in_force · Read it on the official government site
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