444.4 Fractional rates disregarded.
If in adjusting the rate to be levied in any taxing district to conform to law, such rates shall make necessary the levying of a fraction of a cent, said fractional excess may be computed as one cent, which latter shall be the smallest required to be spread upon the tax lists for any purpose except rates applicable to a state purpose.
[C24, 27, 31, 35, 39, §7166; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.4]
Referred to in §331.401, 420.207, 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.