Iowa Statutes
§ 426.3 — Where credit given
Iowa § 426.3
This text of Iowa § 426.3 (Where credit given) 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 § 426.3 (2026).
Text
The agricultural land credit fund shall be apportioned each year in the manner hereinafter
provided so as to give a credit against the tax on each tract of agricultural lands within the
several school districts of the state in which the levy for the general school fund exceeds
five dollars and forty cents per thousand dollars of assessed value; the amount of such credit
on each tract of such lands shall be the amount the tax levied for the general school fund
exceeds the amount of tax which would be levied on said tract of such lands were the levy
for the general school fund five dollars and forty cents per thousand dollars of assessed value
for the previous year, except in the case of a deficiency in the agricultural land credit fund
to pay said credits in full, in which case the credit o
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Legislative History
[C39, §6943.157, 6943.164; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.3]
Nearby Sections
15
§ 426.10
Rules§ 426.2
Definition§ 426.3
Where credit given§ 426.8
Apportionment by auditor§ 426A.1
Definitions§ 426A.11
Military service — exemptions§ 426A.12
Exemptions to relatives§ 426A.14
Allowance — continuing effectiveness§ 426A.15
Penalty§ 426A.1A
Appropriation§ 426A.2
Military service tax creditCite This Page — Counsel Stack
Bluebook (online)
Iowa § 426.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/426.3.