{"data":{"id":"us-ia/iowa-code-445.22","jurisdiction":"us-ia","citation":"Iowa Code § 445.22","heading":"Subsequent collection.","body":"Any tax subsequently collected shall be apportioned according to the tax apportionment at the time of collection. However, this section does not apply to the payment of special assessments, or rates or charges.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 445 - TAX COLLECTION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/445.22.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"b5e697b8123a66b49ef755169d625fb9ab8f25e81f992682ae1ae13e40b20a8f","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-445.21","next":"us-ia/iowa-code-445.23"},"notice":"GroundRules: Original legal text. Not legal advice."}