SF348 — A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.

SF348 — A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions. · Informed CitizenrySenate File 348 amends Iowa Code Section 427A.1 to exempt certain structures from being assessed and taxed as real property. Specifically, a structure is exempt if it is not anchored to a permanent…Open in Informed Citizenry