"State Name","State","Jurisdiction Name","Jurisdiction Type","Fiscal Year Ending","Program Name","Program Purpose","Statutory Authority","Abating Jurisdictions","Applicable Taxes","Abatement Method","Recapture Provisions","Gross Revenue Loss","Reimbursement","Net Revenue Loss","Type of Loss","Disclosure Notes","Document Source" "Iowa","IA","Sergeant Bluff-Luton Community School District","School district","2019","Urban Renewal and Economic Development Projects","General Economic Development","(not specified)","City of Sioux City; Sergeant Bluff; Woodbury County","Property Tax","(not specified)","(not specified)","$204,604","$115,582","$89,022","Passive","Gross revenue loss entered here is the sum of abatements from all jurisdictions, as the CAFR fails to provide an individual reimbursement/offset for each municipality.",""