{"data":{"id":"us-ia/iowa-code-427b.5","jurisdiction":"us-ia","citation":"Iowa Code § 427B.5","heading":"Exemption may be repealed.","body":"When in the opinion of the city council or the county board of supervisors continuation of the exemption granted by this chapter ceases to be of benefit to the city or county, the city council or the county board of supervisors may repeal the ordinance authorized by section 427B.1, but all existing exemptions shall continue until their expiration.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 427B - SPECIAL TAX PROVISIONS","Subchapter I - INDUSTRIAL PROPERTY AND CATTLE FACILITIES ACTUAL VALUE ADDED EXEMPTION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/427B.5.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"5454638adddbe8875ae4a8cfc1e0c7a74bc06fd514ceb3543d5b5566f9cafba3","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-427b.4","next":"us-ia/iowa-code-427b.6"},"notice":"GroundRules: Original legal text. Not legal advice."}