Iowa § 444.7 Excessive tax prohibited

Iowa Statutes

§ 444.7 — Excessive tax prohibited

Iowa § 444.7

Title XFINANCIAL RESOURCES

Ch. 444TAX LEVIES

This text of Iowa § 444.7 (Excessive tax prohibited) 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 § 444.7 (2026).

Text

It is a simple misdemeanor for the board of supervisors to authorize, or the county auditor
to carry upon the tax lists for any year, an amount of tax for a public purpose in excess of
the amount certified or authorized as provided by law. The department of management shall
prescribe and furnish the county auditors forms and instructions to aid them in determining
thelegalityandauthorizedamountoftaxlevies. Thecountyauditorshallreduceanexcessive
levy to the maximum amount authorized by law, and not in excess of the amount certified;
and the county auditor shall not enter or carry a tax on the tax lists for an illegal levy.

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It is a simple misdemeanor for the board of supervisors to authorize, or the county auditor
to carry upon the tax lists for any year, an amount of tax for a public purpose in excess of
the amount certified or authorized as provided by law. The department of management shall
prescribe and furnish the county auditors forms and instructions to aid them in determining
thelegalityandauthorizedamountoftaxlevies. Thecountyauditorshallreduceanexcessive
levy to the maximum amount authorized by law, and not in excess of the amount certified;
and the county auditor shall not enter or carry a tax on the tax lists for an illegal levy.