{"data":{"id":"us-ia/iowa-code-12b.1a","jurisdiction":"us-ia","citation":"Iowa Code § 12B.1A","heading":"County responsible to state.","body":"Each county is responsible to the state for the full amount of tax levied for state purposes, excepting such amounts as are certified to be unavailable, double, or erroneous assessments.","path":["Title I - STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)","Chapter 12B - SECURITY OF THE REVENUE"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/12B.1A.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:39:59Z","sha256":"e27560a4ba0b732228ac80eecfe4c281852be6fdae3777113960185eca8e6057","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-12b.1","next":"us-ia/iowa-code-12b.2"},"notice":"GroundRules: Original legal text. Not legal advice."}