Iowa Code § 331.422

County property tax levies
Open in Lexace · Ask the AI about this section
Subject to this section and sections 331.423 through 331.425 or as otherwise provided by state law, the board of each county shall certify property taxes annually at itsApril session to be levied for county purposes as follows: 1. Taxes for general county services shall be levied on all taxable property within the county. 2. Taxes for rural county services shall be levied on all taxable property not within incorporated areas of the county. 3. Taxes in the amount necessary for debt service shall be levied on all taxable property within the county, except as otherwise provided by state law. 4. Other taxes shall be levied as provided by state law. 2023amendmentto unnumbered paragraph1 by2023Acts,ch71,§1appliestotaxesandbudgetsforfiscalyearsbeginningonorafter July1,2024;2023Acts,ch71,§10 2023amendmentto unnumbered paragraph1by 2023Acts,ch71,§80appliestopoliticalsubdivisionbudgetsforfiscalyearsbeginning onorafterJuly1,2024;2023Acts,ch71,§98

‹ Prev All Iowa sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.