{"data":{"id":"us-ia/iowa-code-427b.19c","jurisdiction":"us-ia","citation":"Iowa Code § 427B.19C","heading":"Adjustment of certain assessments required.","body":"In the assessment year beginning January 1, 2003, the amount of assessed value of property defined in section 403.19, subsection 1, for an urban renewal taxing district which received replacement moneys under section 427B.19A, subsection 4, shall be reduced by an amount equal to that portion of the amount of assessed value of such property which was assessed pursuant to section 427B.17, subsection 4.","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.19C.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"e7ee316db8a202ad80ecbb4103167fd715a99354b51bac1b6e6890e0e292e36f","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-427b.19b","next":"us-ia/iowa-code-427b.19d"},"notice":"GroundRules: Original legal text. Not legal advice."}