{"data":{"id":"us-ia/iowa-code-437b.14","jurisdiction":"us-ia","citation":"Iowa Code § 437B.14","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 section 437B.12 on the assessment date of January 1.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/437B.14.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"60388c7678d7ab6b86e407ddb5bb2855b7b63b9b1694ef846ac828a80c036e47","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-437b.13","next":"us-ia/iowa-code-437b.15"},"notice":"GroundRules: Original legal text. Not legal advice."}