Iowa § 331.421 Definitions

Iowa Statutes

§ 331.421 — Definitions

Iowa § 331.421

Title IXLOCAL GOVERNMENT

Ch. 331COUNTY HOME RULE IMPLEMENTATION

This text of Iowa § 331.421 (Definitions) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 331.421 (2026).

Text

As used in this part, unless the context otherwise requires:

1.“Basic levy” means a levy authorized and limited by section 331.423 for general county services and rural county services.

2.“Committee” means the county finance committee established in chapter 333A.

3.“Debt service” means expenditures for servicing the county’s debt.

4.“Debt service levy” means a levy authorized and limited by section 331.422, subsection 3.

5.“Emergency services levy” means a levy authorized and limited by section 331.424C.

6.“Fiscal year” means the period of twelve months beginning July 1 and ending on the following June 30.

7.“General county services” means the services which are primarily intended to benefit all residents of a county, including secondary road services, but excluding services financ

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As used in this part, unless the context otherwise requires:
1. “Basic levy” means a levy authorized and limited by section 331.423 for general county
services and rural county services.

2. “Committee” means the county finance committee established in chapter 333A.
3. “Debt service” means expenditures for servicing the county’s debt.
4. “Debt service levy” means a levy authorized and limited by section 331.422, subsection
3.
5. “Emergency services levy” means a levy authorized and limited by section 331.424C.
6. “Fiscal year” means the period of twelve months beginning July 1 and ending on the
following June 30.
7. “General county services” means the services which are primarily intended to benefit
all residents of a county, including secondary road services, but excluding services financed
by other statutory funds.
8. “Ruralcountyservices”meanstheserviceswhichareprimarilyintendedtobenefitthose
persons residing in the county outside of incorporated city areas, including secondary road
services, but excluding services financed by other statutory funds.
9. “Secondary road services” means the services related to secondary road construction
and maintenance, excluding debt service and services financed by other statutory funds.
10. “Supplemental levy” means a levy authorized and limited by section 331.424 for
general county services and rural county services.