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Web Search Portal Business Property Tax Exemption Iowa Code section 427.1(35) and Iowa Administrative Code rule 701110.26This application must be filed or postmarked to your city or county assessor
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What is web search portal property?
Web search portal property is a type of property that allows users to search for information on the internet.
Who is required to file web search portal property?
Companies or individuals who operate web search portals are required to file web search portal property.
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Information such as the portal's user base, revenue sources, operating expenses, and any intellectual property rights associated with the portal must be reported.
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