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Iowa Code § 331.422

County property tax levies

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 its April 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.

83 Acts, ch 123, §6, 209; 2023 Acts, ch 71, §1, 10, 80, 98

2023 amendment to unnumbered paragraph 1 by

applies to taxes and budgets for fiscal years beginning on or after July 1, 2024; 2023 Acts, ch 71, §10

2023 amendment to unnumbered paragraph 1 by

applies to political subdivision budgets for fiscal years beginning on or after July 1, 2024;

Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.