Iowa Code § 15.327

As used in this part, unless the context otherwise requires:

1. “Authority” means the economic development authority created in section 15.105.

2. “Benefit” has the same meaning as defined in section 15G.101.

3. “Community” means a city, county, or entity established pursuant to chapter 28E.

4. “Contractor or subcontractor” means a person who contracts with the eligible business or subcontracts with a contractor for the provision of property, materials, or services for the construction or equipping of a facility of the eligible business.

5. “Created job” has the same meaning as defined in section 15G.101.

6. “Eligible business” means a business meeting the conditions of section 15.329.

7. “Fiscal impact ratio” has the same meaning as defined in section 15G.101.

8. “Maintenance period completion date” has the same meaning as defined in section 15G.101.

9. “Program” means the high quality jobs program.

10. “Project completion date” has the same meaning as defined in section 15G.101.

11. “Qualifying investment” means a capital investment in real property including the purchase price of land and existing buildings and structures, site preparation, improvements to the real property, building construction, and long-term lease costs. “Qualifying investment” also means a capital investment in depreciable assets.

12. “Qualifying wage threshold” has the same meaning as defined in section 15G.101.

13. “Retained job” has the same meaning as defined in section 15G.101.

94 Acts, ch 1008, §5; 96 Acts, ch 1185, §1; 96 Acts, ch 1199, §1; 98 Acts, ch 1175, §5; 2003 Acts, ch 145, §286; 2005 Acts, ch 150, §43, 68, 69; 2009 Acts, ch 123, §11; 2011 Acts, ch 118, §55, 56, 89

Referred to in

NEW subsection 1 and former subsections 1 – 4 renumbered as 2 – 5

Former subsection 5 stricken