Iowa Code § 437B.14
Tax imposition
Iowa · Iowa Code Chapter 437B — Taxes on Rate-Regulated Water Utilities · Status: effective
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- Citation
- Iowa Code § 437B.14, Tax imposition, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248496
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Full text
An annual statewide property tax of three cents per one thousand dollars of assessed value is imposed upon all property described in section 437B.12 on the assessment date of January 1.