Iowa Statutes
§ 444.4 — Fractional rates disregarded
Iowa § 444.4
This text of Iowa § 444.4 (Fractional rates disregarded) 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 § 444.4 (2026).
Text
If in adjusting the rate to be levied in any taxing district to conform to law, such rates shall
make necessary the levying of a fraction of a cent, said fractional excess may be computed
as one cent, which latter shall be the smallest required to be spread upon the tax lists for any
purpose except rates applicable to a state purpose.
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Legislative History
[C24, 27, 31, 35, 39, §7166; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.4]
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 § 444.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/444.4.