The council shall have power to levy and collect taxes for all general and special purposes in this chapter authorized, upon all property within the city not exempted from taxation by the general law of the state, and to fix the amount to be levied on the value thereof, which shall be ascertained by the assessor of said city.
Iowa Code § 420.206
Levy and collection
[C97, §1010; C24, 27, 31, 35, 39, §6867; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §420.206]
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.