444.1 Basis for amount of tax.
In all taxing districts in the state, including townships, school districts, cities and counties, when by law then existing the people are authorized to determine by vote, or officers are authorized to estimate or determine, a rate of taxation required for any public purpose, such rate shall in all cases be estimated and based upon the adjusted taxable valuation of such taxing district for the preceding calendar year.
[C24, 27, 31, 35, 39, §7162; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.1]
Referred to in §331.401, 444.8
Structure Iowa Code
Section 444.1 - Basis for amount of tax.
Section 444.2 - Amounts certified in dollars.
Section 444.3 - Computation of rate.
Section 444.4 - Fractional rates disregarded.
Section 444.6 - Record of rates.
Section 444.7 - Excessive tax prohibited.
Section 444.8 - Mandatory provisions.
Section 444.21 - General fund of the state.