Iowa § 331.422 County property tax levies

Iowa Statutes

§ 331.422 — County property tax levies

Iowa § 331.422

Title IXLOCAL GOVERNMENT

Ch. 331COUNTY HOME RULE IMPLEMENTATION

This text of Iowa § 331.422 (County property tax levies) 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 § 331.422 (2026).

Text

Subject to this section and sections 331.423 through 331.425 or as otherwise provided by state law, the board of each county shall certify property taxes annually at its April session to be levied for county purposes as follows:

1.Taxes for general county services shall be levied on all taxable property within the county.

2.Taxes for rural county services shall be levied on all taxable property not within incorporated areas of the county.

3.Taxes in the amount necessary for debt service shall be levied on all taxable property within the county, except as otherwise provided by state law.

4.Other taxes shall be levied as provided by state law.

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Subject to this section and sections 331.423 through 331.425 or as otherwise provided by
state law, the board of each county shall certify property taxes annually at its April session to
be levied for county purposes as follows:
1. Taxes for general county services shall be levied on all taxable property within the
county.
2. Taxes for rural county services shall be levied on all taxable property not within
incorporated areas of the county.
3. Taxes in the amount necessary for debt service shall be levied on all taxable property
within the county, except as otherwise provided by state law.
4. Other taxes shall be levied as provided by state law.