Iowa § 426B.1 Appropriations — property tax relief fund

Iowa Statutes

§ 426B.1 — Appropriations — property tax relief fund

Iowa § 426B.1

Title XFINANCIAL RESOURCES

Ch. 426BPROPERTY TAX RELIEF — MENTAL HEALTH AND DISABILITIES SERVICES

This text of Iowa § 426B.1 (Appropriations — property tax relief fund) 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 § 426B.1 (2026).

Text

1.A property tax relief fund is created in the state treasury under the authority of the departmentofhealthandhumanservices. Thefundshallbeseparatefromthegeneralfundof thestateandshallnotbeconsideredpartofthegeneralfundofthestateexceptindetermining the cash position of the state for payment of state obligations. The moneys in the fund are not subject to the provisions of section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this chapter. Moneys in the fund may be used for cash flow purposes, provided that any moneys so allocated are returned to the fund by the end of each fiscal year. For the purposes of this chapter, unless the context otherwise requires, “property tax relief fund” means the property tax relief fund create

Free access — add to your briefcase to read the full text and ask questions with AI

1. A property tax relief fund is created in the state treasury under the authority of the
departmentofhealthandhumanservices. Thefundshallbeseparatefromthegeneralfundof
thestateandshallnotbeconsideredpartofthegeneralfundofthestateexceptindetermining
the cash position of the state for payment of state obligations. The moneys in the fund are
not subject to the provisions of section 8.33 and shall not be transferred, used, obligated,
appropriated, or otherwise encumbered except as provided in this chapter. Moneys in the
fund may be used for cash flow purposes, provided that any moneys so allocated are returned
to the fund by the end of each fiscal year. For the purposes of this chapter, unless the context
otherwise requires, “property tax relief fund” means the property tax relief fund created in
this section.
2. Moneys shall be distributed from the property tax relief fund to the behavioral health
fund established in section 225A.7 in accordance with the appropriations made to the fund
and other statutory requirements.