Iowa § 423B.2 Local vehicle tax

Iowa Statutes

§ 423B.2 — Local vehicle tax

Iowa § 423B.2

Title XFINANCIAL RESOURCES

Ch. 423BLOCAL OPTION TAXES

This text of Iowa § 423B.2 (Local vehicle tax) 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 § 423B.2 (2026).

Text

1.An annual local vehicle tax at the rate per vehicle specified on the ballot proposition may be imposed by a county on every vehicle which is required by the state to be registered and is registered with the county treasurer to a person residing within the county where the tax is imposed at the time of the renewal of the registration of the vehicle. The local vehicle tax shall be imposed only on the renewals of registrations and shall be payable during the registration renewal periods provided under section 321.40.

2.The county imposing the tax shall provide for the exemption of each class, if any, of vehicles for which an exemption was listed on the ballot proposition.

3.For the purpose of the tax authorized by this section:

a.“Person” means the same as defined in section 321.1.

b.“

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1. An annual local vehicle tax at the rate per vehicle specified on the ballot proposition
may be imposed by a county on every vehicle which is required by the state to be registered
and is registered with the county treasurer to a person residing within the county where the
tax is imposed at the time of the renewal of the registration of the vehicle. The local vehicle
tax shall be imposed only on the renewals of registrations and shall be payable during the
registration renewal periods provided under section 321.40.
2. The county imposing the tax shall provide for the exemption of each class, if any, of
vehicles for which an exemption was listed on the ballot proposition.
3. For the purpose of the tax authorized by this section:
a. “Person” means the same as defined in section 321.1.
b. “Registration year” means the same as defined in section 321.1.
c. “Vehicle” means motor vehicle as defined in section 321.1 which is subject to
registration under section 321.18, and which is registered with the county treasurer.