Iowa Code § 468.590: Cities subject to debt service tax levy — rates.

1. If a county and city have entered into a joint agreement pursuant to chapter 28E to create a district and issue county general obligation bonds to fund the costs of a drainage improvement in that district, the county’s debt service tax levy for the county general obligation bonds shall not be levied against property located in any city except a city which has entered into the joint agreement.

2. The county and the cities entering into the joint agreement may provide in the joint agreement for a different rate of the county’s debt service tax levy against property in unincorporated areas of the county and property within those cities.