Iowa Statutes
§ 426A.5 — Proportionate shares to districts
Iowa § 426A.5
This text of Iowa § 426A.5 (Proportionate shares to districts) 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 § 426A.5 (2026).
Text
Theamountofcreditsreceivedunderthischaptershallthenbeapportionedbyeachcounty
treasurer to the several taxing districts. Each taxing district shall receive its proportionate
share of the military service tax credit allowed on each and every tax exemption allowed in
such taxing district, in the proportion that the levy made by such taxing district upon general
property bears to the total levy upon all property subject to general property taxation by all
taxing districts imposing a general property tax in such taxing district.
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Legislative History
[C50, §426A.2, 426A.4; C58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.5]
Nearby Sections
15
§ 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 credit§ 426A.3
Computation by auditor§ 426A.6
Setting aside allowance§ 426A.7
Forms — rules§ 426A.8
Excess remitted — appeals§ 426A.9
Erroneous creditsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 426A.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/426A.5.