{"data":{"id":"us-ia/iowa-code-444.4","jurisdiction":"us-ia","citation":"Iowa Code § 444.4","heading":"Fractional rates disregarded.","body":"If in adjusting the rate to be levied in any taxing district to conform to law, such rates shall make necessary the levying of a fraction of a cent, said fractional excess may be computed as one cent, which latter shall be the smallest required to be spread upon the tax lists for any purpose except rates applicable to a state purpose.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 444 - TAX LEVIES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/444.4.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"ee7d81bb95d90b75d6023667dfd5737aee32a26376f129dfa421d9fbf036fecd","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-444.3","next":"us-ia/iowa-code-444.5"},"notice":"GroundRules: Original legal text. Not legal advice."}