{"data":{"id":"us-ia/iowa-code-368.23","jurisdiction":"us-ia","citation":"Iowa Code § 368.23","heading":"Fees and taxes of public utilities.","body":"Additional or increased fees or taxes, other than ad valorem taxes, imposed on a public utility as a result of an annexation of territory to a city shall become effective sixty days after the effective date of the annexation.","path":["Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)","Chapter 368 - CITY DEVELOPMENT","Subchapter III - CITY DEVELOPMENT BOARD"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/368.23.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:09Z","sha256":"bda9172e74244f6592985c6f48964b2526608f1966a4565b97b2eb1218fda3c1","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-368.22","next":"us-ia/iowa-code-368.24"},"notice":"GroundRules: Original legal text. Not legal advice."}