Iowa Admin. Code r. 441-62.16
Current through Register Vol. 47, No. 11, December 11, 2024
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 section 425.17(4).
Iowa Admin. Code r. 441-62.16