Iowa Code § 404B.1
Disaster revitalization area
Iowa · Iowa Code Chapter 404B — Disaster Revitalization Tax Exemptions · Status: effective
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- Citation
- Iowa Code § 404B.1, Disaster revitalization area, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2246486
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1. a. The governing body of a city may, by ordinance, designate an area of the city a disaster revitalization area if that area is within a county or portion of a county in which the governor has proclaimed a disaster emergency or the United States president has declared a major disaster.
b. The governing body of a county may, by ordinance, designate an area of the county outside the boundaries of a city as a disaster revitalization area if that area is within a county or portion of a county in which the governor has proclaimed a disaster emergency or the United States president has declared a major disaster.
2. A disaster revitalization area shall be composed of contiguous parcels. However, the governing body of a city or the governing body of a county may establish more than one disaster revitalization area.