{"data":{"id":"us-ia/iowa-code-427b.18","jurisdiction":"us-ia","citation":"Iowa Code § 427B.18","heading":"Replacement.","body":"Beginning with the fiscal year beginning July 1, 1996, each county treasurer shall be paid from the industrial machinery, equipment and computers replacement fund an amount equal to the amount of the industrial machinery, equipment and computers tax replacement claim, as calculated in section 427B.19.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 427B - SPECIAL TAX PROVISIONS","Subchapter III - SPECIAL VALUATION FOR MACHINERY, EQUIPMENT, AND COMPUTERS — STATE REPLACEMENT FUNDS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/427B.18.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"298294eedafc72d3739f0c0d1e1956417b887a9d33d781dde2379bf76191fc93","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-427b.17","next":"us-ia/iowa-code-427b.19"},"notice":"GroundRules: Original legal text. Not legal advice."}