Iowa Code § 437B.14: Tax imposition.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES
An annual statewide property tax of three cents per one thousand dollars of assessed value is imposed upon all property described in section 437B.12 on the assessment date of January 1.
Collected 2026-09-14T19:40:11Z. Source file · JSON