Iowa Statutes
§ 426.8 — Apportionment by auditor
Iowa § 426.8
This text of Iowa § 426.8 (Apportionment by auditor) 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 § 426.8 (2026).
Text
Upon receiving the pro rata percentage from the director of revenue, the county auditor
shall determine the amount to be credited to each tract of agricultural land, and shall enter
upontaxlistsasacreditagainstthetaxleviedoneachtractofagriculturallandonwhichthere
has been made an allowance of credit before delivering said tax lists to the county treasurer.
Upon receipt of the warrant by the county auditor, the auditor shall deliver said warrant to
the county treasurer for apportionment. The county treasurer shall show on each tax receipt
the amount of tax credit for each tract of agricultural land. In case of change of ownership
the credit shall follow the title.
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Legislative History
[C39, §6943.158; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.8]
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 § 426.8, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/426.8.