Subject to this section and sections 331.423 through 331.426 or as otherwise provided by state law, the board of each county shall certify property taxes annually at its March session to be levied for county purposes as follows:
 1. Taxes for general county services shall be levied on all taxable property within the county.

Terms Used In Iowa Code 331.422

  • Board: means the board of supervisors of a county. See Iowa Code 331.101
  • Debt service: means expenditures for servicing the county's debt. See Iowa Code 331.421
  • 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
  • property: includes personal and real property. 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
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • State law: includes the Constitution of the State of Iowa and state statutes. See Iowa Code 331.101
 2. Taxes for rural county services shall be levied on all taxable property not within incorporated areas of the county.
 3. Taxes in the amount necessary for debt service shall be levied on all taxable property within the county, except as otherwise provided by state law.
 4. Other taxes shall be levied as provided by state law.
  Previous section
Next section  
 Chapter 331 Contents