yourstate.us
Iowa Code § 437B.14

Tax imposition

Iowa · Iowa Code Chapter 437B — Taxes on Rate-Regulated Water Utilities · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Iowa Code § 437B.14, Tax imposition, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248496
Permanent ID
ys:prov:2248496@1
SHA-256
60388c7678d7ab6b86e407ddb5bb2855b7b63b9b1694ef846ac828a80c036e47

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

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.