Iowa Statutes
§ 444.1 — Basis for amount of tax
Iowa § 444.1
This text of Iowa § 444.1 (Basis for amount of 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 § 444.1 (2026).
Text
In all taxing districts in the state, including townships, school districts, cities and counties,
when by law then existing the people are authorized to determine by vote, or officers are
authorized to estimate or determine, a rate of taxation required for any public purpose, such
rate shall in all cases be estimated and based upon the adjusted taxable valuation of such
taxing district for the preceding calendar year.
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Legislative History
[C24, 27, 31, 35, 39, §7162; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.1]
Nearby Sections
11
§ 444.1
Basis for amount of tax§ 444.2
Amounts certified in dollars§ 444.21
General fund of the state§ 444.22
Annual levy§ 444.23
Rate certified to county auditor§ 444.3
Computation of rate§ 444.4
Fractional rates disregarded§ 444.6
Record of rates§ 444.7
Excessive tax prohibited§ 444.8
Mandatory provisions§ 444.8A
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 444.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/444.1.