Iowa Code § 331.490

Cities subject to debt service tax levy — rates
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1. If a county and city have entered into an agreement to create a joint special assessment districtand issue county general obligation bonds to fund the costs of a public improvement benefiting that district,the county’s debt service tax levy for the county general obligation bonds shall not be levied against property located in any city except a city which has entered into the agreement. 2. Counties and cities entering into an agreement for a joint special assessment district may provide inthe agreement for a different rate of the county’s debt service tax levy against property in areas of the county outside a city and property within the cities.

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