Iowa Code 331.421 – Definitions
Current as of: 2023 | Check for updates
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As used in this part, unless the context otherwise requires:
1. “Basic levy” means a levy authorized and limited by section 331.423 for general county services and rural county services.
Terms Used In Iowa Code 331.421
- Committee: means the county finance committee established in chapter 333A. See Iowa Code 331.421
- Debt service: means expenditures for servicing the county's debt. See Iowa Code 331.421
- following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
- General county services: means the services which are primarily intended to benefit all residents of a county, including secondary road services, but excluding services financed by other statutory funds. See Iowa Code 331.421
- road: include public bridges, and may be held equivalent to the words "county way" "county road" "common road" and "state road". See Iowa Code 4.1
- Rural county services: means the services which are primarily intended to benefit those persons residing in the county outside of incorporated city areas, including secondary road services, but excluding services financed by other statutory funds. See Iowa Code 331.421
- Secondary road services: means the services related to secondary road construction and maintenance, excluding debt service and services financed by other statutory funds. See Iowa Code 331.421
2. “Committee” means the county finance committee established in chapter 333A.
3. “Debt service” means expenditures for servicing the county’s debt.
4. “Debt service levy” means a levy authorized and limited by section 331.422, subsection 3.
5. “Emergency services levy” means a levy authorized and limited by section 331.424C.
6. “Fiscal year” means the period of twelve months beginning July 1 and ending on the following June 30.
7. “General county services” means the services which are primarily intended to benefit all residents of a county, including secondary road services, but excluding services financed by other statutory funds.
8. “Rural county services” means the services which are primarily intended to benefit those persons residing in the county outside of incorporated city areas, including secondary road services, but excluding services financed by other statutory funds.
9. “Secondary road services” means the services related to secondary road construction and maintenance, excluding debt service and services financed by other statutory funds.
10. “Supplemental levy” means a levy authorized and limited by section 331.424 for general county services and rural county services.