Iowa Code § 12B.1A: County responsible to state.
Where this section sits in the code
- Title I - STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)
- Chapter 12B - SECURITY OF THE REVENUE
Each county is responsible to the state for the full amount of tax levied for state purposes, excepting such amounts as are certified to be unavailable, double, or erroneous assessments.
Collected 2026-09-14T19:39:59Z. Source file · JSON