{"data":{"id":"us-ia/iowa-code-357.23","jurisdiction":"us-ia","citation":"Iowa Code § 357.23","heading":"Surplus.","body":"The board of supervisors shall be required to levy the annual tax of eighty-one cents per thousand dollars of assessed value of taxable property so long as the bonds are in arrears.","path":["Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)","Chapter 357 - WATER DISTRICTS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/357.23.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:09Z","sha256":"91b4717bbac79793a2646de6cc2df436200da5b69db8ae259e37f6a7fd190bc1","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-357.22","next":"us-ia/iowa-code-357.24"},"notice":"GroundRules: Original legal text. Not legal advice."}