Iowa Speculative Shell Building Exemption
Description: Value added exemption to encourage local business development. Subject to approval by city council or county board of supervisors.
Eligibility: Available to community development organizations, not-for-profit cooperative associations and for-profit entities. Terminates when building is leased or sold.
Filing Requirements: Application must be filed with the assessor by February 1 for each project.
Category: State Incentives
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