303.66 Taxes — power to levy — tax sales.
1. The board of trustees of a land use district organized under this subchapter may by ordinance levy annually for the purpose of paying the administrative costs of the district, a tax upon real property within the territorial limits of the land use district not exceeding twenty-seven cents per thousand dollars of the adjusted taxable valuation of the property for the preceding fiscal year. The tax shall not be levied on any tillable farmland, pastureland, timber pasture, or forestland located within the district.
2. Taxes levied by the board shall be certified on or before the first day of March to the county auditor of each county where any of the property included within the territorial limits of the land use district is located, and shall be placed upon the tax list for the current year. The county treasurer shall collect the taxes in the same manner as other taxes. When delinquent, the taxes shall draw the same interest and penalties as other taxes. All taxes so levied and collected shall be paid over to the treasurer of the district.
3. Sales for delinquent taxes owing to a land use district shall be made at the same time and in the same manner as sales are made for other taxes, and all provisions of the law of this state relating to the sale of property for delinquent taxes are applicable, so far as may be, to such sales.
83 Acts, ch 108, §26; 2016 Acts, ch 1011, §121; 2017 Acts, ch 29, §85
Structure Iowa Code
Title VII - EDUCATION AND CULTURAL AFFAIRS
Chapter 303 - DEPARTMENT OF CULTURAL AFFAIRS
Section 303.1 - Department of cultural affairs.
Section 303.1A - Director’s duties.
Section 303.2 - Division responsibilities.
Section 303.2A - Intradepartmental advisory council.
Section 303.3 - Cultural grant programs.
Section 303.3A - Arts and cultural conferences and caucuses.
Section 303.3B - Cultural and entertainment districts.
Section 303.3C - Iowa great places program.
Section 303.3D - Iowa great places program fund.
Section 303.3E - Culture, history, and arts teams program.
Section 303.4 - State historical society of Iowa — board of trustees.
Section 303.5 - Powers and duties of state historical society administrator.
Section 303.6 - Officers — meetings.
Section 303.7 - Membership in state historical society.
Section 303.8 - Powers and duties of board and department.
Section 303.9 - Funds received by department.
Section 303.9A - Iowa heritage fund.
Section 303.10 - Acceptance and use of money grants.
Section 303.16 - Historical resource development program — country school grants.
Section 303.17 - Iowa studies — findings — curriculum — committee.
Section 303.19 - American civil war sesquicentennial advisory committee.
Section 303.22 - Action by department.
Section 303.29 - Use of structures.
Section 303.31 - Action by commission.
Section 303.32 - Ordinary maintenance and repair.
Section 303.33 - Termination of district.
Section 303.34 - Areas of historical significance.
Section 303.41 - Eligibility and purpose.
Section 303.43 - Jurisdiction — decisions — records.
Section 303.44 - Date and notice of hearing.
Section 303.45 - Hearing of petition and order.
Section 303.46 - Notice of election.
Section 303.48 - Expenses and costs of election.
Section 303.49 - Election of trustees — terms — vacancies.
Section 303.50 - Trustee’s bond.
Section 303.51 - Land use district to be a body corporate.
Section 303.52 - Board of trustees — powers and duties.
Section 303.52A - Inclusion or exclusion of land.
Section 303.53 - Changes and amendments.
Section 303.54 - Board of adjustment.
Section 303.55 - Membership — term — compensation.
Section 303.57 - Appeals to board of adjustment.
Section 303.58 - Powers of board.
Section 303.59 - Powers on appeal.
Section 303.60 - Vote required.
Section 303.61 - Petition to court.
Section 303.62 - Review by court.
Section 303.63 - Trial to court.
Section 303.65 - Restraining order.
Section 303.66 - Taxes — power to levy — tax sales.
Section 303.67 - Records and disbursements.
Section 303.68 - Conflict with other regulations.
Section 303.86 - Arts council.
Section 303.87 - Duties of council.
Section 303.88 - Administrator’s powers and authority.
Section 303.89 - State poet laureate designated — nominating committee.