{"data":{"id":"us-ia/iowa-code-331.490","jurisdiction":"us-ia","citation":"Iowa Code § 331.490","heading":"Cities subject to debt service tax levy — rates.","body":"1. If a county and city have entered into an agreement to create a joint special assessment district and issue county general obligation bonds to fund the costs of a public improvement benefiting 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 agreement.\n2. Counties and cities entering into an agreement for a joint special assessment district may provide in the agreement for a different rate of the county’s debt service tax levy against property in areas of the county outside a city and property within the cities.","path":["Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)","Chapter 331 - COUNTY HOME RULE IMPLEMENTATION","Subchapter IV - POWERS AND DUTIES OF THE BOARD RELATING TO COUNTY FINANCES","Part 6 - SPECIAL ASSESSMENT DISTRICTS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/331.490.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:09Z","sha256":"705894dc2ba4b408f0ee8a4920f746eafaf0244b435b57371bd3490f1003753e","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-331.489","next":"us-ia/iowa-code-331.491"},"notice":"GroundRules: Original legal text. Not legal advice."}