GroundRules
Iowa Code § 331.422: County property tax levies.
Where this section sits in the code
- Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)
- Chapter 331 - COUNTY HOME RULE IMPLEMENTATION
- Subchapter IV - POWERS AND DUTIES OF THE BOARD RELATING TO COUNTY FINANCES
- Part 2 - COUNTY LEVIES, FUNDS, BUDGETS, AND EXPENDITURES
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.
Collected 2026-09-14T19:40:09Z. Source file · JSON