Iowa § 357D.12 Dissolution of district

Iowa Statutes

§ 357D.12 — Dissolution of district

Iowa § 357D.12

Title IXLOCAL GOVERNMENT

Ch. 357DLAW ENFORCEMENT DISTRICTS

This text of Iowa § 357D.12 (Dissolution of district) 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 § 357D.12 (2026).

Text

Upon petition of thirty-five percent of the resident eligible electors, the board may dissolve
a district and dispose of any remaining property, the proceeds of which shall first be applied
against outstanding obligations and any balance shall be applied to tax credit of property
owners of the district. However, if the district is annexed, the board of supervisors may
transfer the remaining property and balance to the city which annexed the territory. The
board shall continue to levy a tax after dissolution of a district, of not to exceed twenty-seven
cents per thousand dollars of assessed value on all the taxable property of the district, until
all outstanding obligations of the district are paid.
[82 Acts, ch 1174, §12]

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Upon petition of thirty-five percent of the resident eligible electors, the board may dissolve
a district and dispose of any remaining property, the proceeds of which shall first be applied
against outstanding obligations and any balance shall be applied to tax credit of property
owners of the district. However, if the district is annexed, the board of supervisors may
transfer the remaining property and balance to the city which annexed the territory. The
board shall continue to levy a tax after dissolution of a district, of not to exceed twenty-seven
cents per thousand dollars of assessed value on all the taxable property of the district, until
all outstanding obligations of the district are paid.
[82 Acts, ch 1174, §12]