Iowa Data Center Business Property Exemption
Description: Exemption for certain property other than land and buildings that is purchased by a data center business. This includes computers and equipment that are necessary for the maintenance and operation of a data center business.
Eligibility: The data center business must meet the requirements contained in Iowa Code section 423.3 subsection 95.
Filing Requirements: The owner must file an application with the assessor by February 1 of the first year the exemption is claimed.
Category: State Incentives
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