{"data":{"id":"us-ia/iowa-code-404b.1","jurisdiction":"us-ia","citation":"Iowa Code § 404B.1","heading":"Disaster revitalization area.","body":"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.\nb. 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.\n2. 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.","path":["Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)","Chapter 404B - DISASTER REVITALIZATION TAX EXEMPTIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/404B.1.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"a369ea8d338c8d796f199c0cbf1f31842123435cc457675749457731b027ca27","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-404a.6","next":"us-ia/iowa-code-404b.2"},"notice":"GroundRules: Original legal text. Not legal advice."}