Iowa Code § 437A.18: Tax imposition.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
- Subchapter III - STATEWIDE PROPERTY TAX
An annual statewide property tax of three cents per one thousand dollars of assessed value is imposed upon all property described in sections 437A.16 and 437A.16A on the assessment date of January 1.
Collected 2026-09-14T19:40:11Z. Source file · JSON