Iowa Code 331.423 – Basic levies — maximums
Current as of: 2023 | Check for updates
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Annually, the board may certify basic levies, subject to the following limits:
1. For general county services, three dollars and fifty cents per thousand dollars of the assessed value of all taxable property in the county.
Terms Used In Iowa Code 331.423
- Board: means the board of supervisors of a county. See Iowa Code 331.101
- 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
- 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
2. For rural county services, three dollars and ninety-five cents per thousand dollars of the assessed value of taxable property in the county outside of incorporated city areas.