Iowa Code — Title X (Revenue)

Iowa Code § 427.10 — Abatement

The board of supervisors may , if in their judgment it is for the best interests of the public and the petitioner referred to in section 427.8 , or the public and the person referred to in section 427.9 , abate the taxes, special assessments, and rates or charges, including interest, fees, and costs, which have previously been suspended as provided in section 427.8 or 427.9 .

Last amended: [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, § 6951; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.10 ] 84 Acts, ch 1219, §34 ; 91 Acts, ch 191, §22 ; 92 Acts, ch 1016, §16 Referred to in §331.402 , 420.207 , 445.1 , 447.9 F or definitions applicable to this section, see §445.1 Fri Dec 12 20:22:19 2025 Iowa Code 2026, Section 427.10 (20, 0)

Source: official text