{"data":{"id":"us-ia/iowa-code-445.38","jurisdiction":"us-ia","citation":"Iowa Code § 445.38","heading":"Apportionment.","body":"If ad valorem or manufactured or mobile home taxes are paid by installment, each of those payments shall be apportioned among the several funds for which taxes have been assessed in their proper proportions.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 445 - TAX COLLECTION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/445.38.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"abcb29699131f6cdf591caa4b3e44dc9a1c780282c083b607bdcf539a401f18f","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-445.37","next":"us-ia/iowa-code-445.39"},"notice":"GroundRules: Original legal text. Not legal advice."}