{"data":{"id":"us-ia/iowa-code-437a.18","jurisdiction":"us-ia","citation":"Iowa Code § 437A.18","heading":"Tax imposition.","body":"An annual statewide property tax of three cents per one thousand dollars of assessed value is imposed upon all property described in sections 437A.16 and 437A.16A on the assessment date of January 1.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS","Subchapter III - STATEWIDE PROPERTY TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/437A.18.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"6de431b206bc0f92972bceed7c91cd542e09465a943182290a45a5a80f2089dd","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-437a.17c","next":"us-ia/iowa-code-437a.19"},"notice":"GroundRules: Original legal text. Not legal advice."}