384.1 Taxes certified.
A city may certify taxes to be levied by the county on all taxable property within the city limits, for all city government purposes. However, the tax levied by a city on tracts of land and improvements thereon used and assessed for agricultural or horticultural purposes, shall not exceed three dollars and three-eighths cents per thousand dollars of assessed value in any year. Improvements located on such tracts of land and not used for agricultural or horticultural purposes and all residential dwellings are subject to the same rate of tax levied by the city on all other taxable property within the city. A city’s tax levy for the general fund shall not exceed eight dollars and ten cents per thousand dollars of taxable value in any tax year, except for the levies authorized in section 384.12.
[C97, §616, 890; S13, §616; C24, 27, 31, 35, 39, §6210; C46, 50, §404.4; C54, 58, 62, 66, 71, 73, §404.1, 404.2, 404.15; C75, 77, 79, 81, §384.1]
89 Acts, ch 296, §39
Referred to in §331.263, 357B.8, 357J.15, 373.10, 384.12, 384.15A, 386.8, 386.9
Structure Iowa Code
Section 384.1 - Taxes certified.
Section 384.2 - Fiscal year and tax year.
Section 384.3A - Franchise fee account — use of franchise fee revenues.
Section 384.4 - Debt service fund.
Section 384.6 - Trust and agency funds.
Section 384.7 - Capital improvements fund.
Section 384.8 - Emergency fund.
Section 384.9 - Additional funds.
Section 384.10 - Short-term loans.
Section 384.11 - Direct deposit of taxes.
Section 384.12 - Additional taxes.
Section 384.13 - City finance committee.
Section 384.14 - Office, expenses, compensation.
Section 384.15 - Duties — rules — law enforcement officer training reimbursement.
Section 384.15A - Resolution establishing maximum property tax dollars — notice — hearing.
Section 384.17 - Levy by county.
Section 384.18 - Budget amendment.
Section 384.19 - Written protest.
Section 384.20 - Separate accounts.
Section 384.21 - Joint investment of funds.
Section 384.22 - Annual reports — financial report — urban renewal report.
Section 384.23 - Construction of words “and” and “or”.
Section 384.24A - Loan agreements.
Section 384.25 - General obligation bonds for essential purposes.
Section 384.26 - General obligation bonds for general purposes.
Section 384.27 - Sale of bonds.
Section 384.28 - Categories for general obligation bonds.
Section 384.29 - Form of bonds.
Section 384.34 - Local budget law.
Section 384.35 - Rule of construction.
Section 384.36 - Prior proceedings.
Section 384.38 - Certain costs assessed to private property.
Section 384.39 - Improvements brought to grade.
Section 384.40 - Underground improvements.
Section 384.41 - Petition by property owners.
Section 384.42 - Procedure on public improvement.
Section 384.43 - Preliminary plans.
Section 384.44 - Estimated cost.
Section 384.46 - Lot valuations.
Section 384.48 - Adoption of plat.
Section 384.49 - Resolution of necessity.
Section 384.50 - Notice of hearing.
Section 384.51 - Adoption of resolution.
Section 384.52 - Detailed plans and specifications.
Section 384.53 - Procedures to let contract.
Section 384.54 - Confirmation by decree.
Section 384.55 - Notice of paving to water board.
Section 384.57 - Monthly payments.
Section 384.58 - Inspection of work.
Section 384.59 - Assessment schedule.
Section 384.60 - Adoption of schedule.
Section 384.61 - Assessment of benefits.
Section 384.63 - Insufficiency — certification to county treasurer — deficiency assessment.
Section 384.64 - Assessment to railway company.
Section 384.65 - Installments due.
Section 384.66 - Test of regularity.
Section 384.67 - Payment to county treasurer.
Section 384.68 - Bonds issued.
Section 384.69 - Property sold at tax sale.
Section 384.70 - Redemption by bondholder.
Section 384.71 - Costs paid from applicable funds.
Section 384.72 - Reassessment and relevy.
Section 384.73 - Void tax or assessment.
Section 384.74 - Correction of errors.
Section 384.75 - Special provisions.
Section 384.76 - Application to joint undertakings.
Section 384.77 - Assessments along railways.
Section 384.78 - Prior proceedings.
Section 384.79 - Conflicting provisions.
Section 384.81 - Provisions of city code exclusive — combined utility or enterprise.
Section 384.82 - Authority — revenue bonds — pledge orders.
Section 384.83 - Procedures for revenue bonds and pledge orders.
Section 384.84 - Rates and charges — billing and collection — contracts.
Section 384.84A - Special election.
Section 384.85 - Records — accounts — deposits.
Section 384.86 - Pledge valid and effective.
Section 384.87 - Payable from revenues.
Section 384.89 - Transfer of surplus.
Section 384.90 - Part payment from other bonds and other sources.
Section 384.91 - City to pay for services.
Section 384.92 - Statute of limitation.
Section 384.93 - Conflicting provisions.
Section 384.94 - Prior projects preserved.
Section 384.97 - Notice to bidders.
Section 384.98 - Bid security.
Section 384.99 - Award of contract.
Section 384.100 - Opening and considering bids.
Section 384.101 - Delegation of authority.
Section 384.102 - When hearing necessary.
Section 384.103 - Bonds authorized — emergency repairs.
Section 384.110 - Insurance, self-insurance, and risk pooling funds.