Iowa Admin. Code r. 701-73.20

Current through Regsiter Vol. 46, No. 26, June 12, 2024

Rule 701-73.20 - Leased land

An individual who owns a dwelling located on land owned by another may claim a credit of property taxes due on the dwelling and a reimbursement of rental payments made for the use of the land if the land has been assessed for taxation.

This rule is intended to implement Iowa Code subsection 42517(4)..