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Iowa · Through Iowa Code 2026 edition

Iowa Code § 404B.1: Disaster revitalization area.

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Where this section sits in the code
  1. Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)
  2. Chapter 404B - DISASTER REVITALIZATION TAX EXEMPTIONS

1. a. The governing body of a city may, by ordinance, designate an area of the city a disaster revitalization area if that area is within a county or portion of a county in which the governor has proclaimed a disaster emergency or the United States president has declared a major disaster.

b. The governing body of a county may, by ordinance, designate an area of the county outside the boundaries of a city as a disaster revitalization area if that area is within a county or portion of a county in which the governor has proclaimed a disaster emergency or the United States president has declared a major disaster.

2. A disaster revitalization area shall be composed of contiguous parcels. However, the governing body of a city or the governing body of a county may establish more than one disaster revitalization area.

Collected 2026-09-14T19:40:10Z. Source file · JSON

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