GroundRules
← Search the law
Iowa · Through Iowa Code 2026 edition

Iowa Code § 437B.14: Tax imposition.

Read at publisher ↗
Where this section sits in the code
  1. Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
  2. 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

Browse this collection