{"data":{"id":"us-ia/iowa-code-427.10","jurisdiction":"us-ia","citation":"Iowa Code § 427.10","heading":"Abatement.","body":"The board of supervisors may, if in their judgment it is for the best interests of the public and the petitioner referred to in section 427.8, or the public and the person referred to in section 427.9, abate the taxes, special assessments, and rates or charges, including interest, fees, and costs, which have previously been suspended as provided in section 427.8 or 427.9.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 427 - PROPERTY EXEMPT AND TAXABLE"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/427.10.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"615e238432517b474da5bed722ff2a590de5a38e1a9d5211a445af6683e62626","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-427.9","next":"us-ia/iowa-code-427.11"},"notice":"GroundRules: Original legal text. Not legal advice."}