Iowa Statutes
§ 444.3 — Computation of rate
Iowa § 444.3
This text of Iowa § 444.3 (Computation of rate) 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 § 444.3 (2026).
Text
When the valuations for the several taxing districts shall have been adjusted by the
several boards for the current year, the county auditor shall thereupon apply such a rate,
not exceeding the rate authorized by law, as will raise the amount required for such taxing
district, and no larger amount. For purposes of computing the rate under this section, the
adjusted taxable valuation of the property of a taxing district does not include the valuation
of property of a railway corporation or its trustee which corporation has been declared
bankrupt or is in bankruptcy proceedings. Nothing in the preceding sentence exempts the
propertyofsuchrailwaycorporationoritstrusteefromtaxationandtheratecomputedunder
this section shall be levied on the taxable property of such railway corporation or its tr
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Legislative History
[C24, 27, 31, 35, 39, §7164; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.3; 82 Acts, ch
1207, §5, 6]
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 § 444.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/444.3.