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Iowa Code § 444.1

Basis for amount of tax

Iowa · Iowa Code Chapter 444 — Tax Levies · Status: effective

Taxation
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Iowa Code § 444.1, Basis for amount of tax, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248690
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In all taxing districts in the state, including townships, school districts, cities and counties, when by law then existing the people are authorized to determine by vote, or officers are authorized to estimate or determine, a rate of taxation required for any public purpose, such rate shall in all cases be estimated and based upon the adjusted taxable valuation of such taxing district for the preceding calendar year.