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 […]
444.2 Amounts certified in dollars. When an authorized tax rate within a taxing district, including townships, school districts, cities and counties, has been thus determined as provided by law, the officer or officers charged with the duty of certifying the authorized rate to the county auditor or board of supervisors shall, before certifying the rate, […]
444.21 General fund of the state. The amount derived from taxes levied for state general revenue purposes, and all other sources which are available for appropriations for general state purposes, and all other money in the state treasury which is not by law otherwise segregated, shall be established as a general fund of this state. […]
444.22 Annual levy. In each year the director of revenue shall fix the rate in percentage to be levied upon the assessed valuation of the taxable property of the state necessary to raise the amount for general state purposes as shall be designated by the department of management. [S13, §1380-c; C24, 27, 31, 35, 39, […]
444.23 Rate certified to county auditor. The director of revenue shall certify the rate so fixed to the auditor of each county. [S13, §1380-d; C24, 27, 31, 35, 39, §7183; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.23] 2003 Acts, ch 145, §286
444.25 Repealed by 97 Acts, ch 158, §48.
444.25A Repealed by 2002 Acts, ch 1119, §199 .
444.25B Repealed by 2002 Acts, ch 1119, §199 .
444.26 Repealed by 2002 Acts, ch 1119, §199 .
444.27 Repealed by 2002 Acts, ch 1119, §199 .
444.28 Repealed by 97 Acts, ch 121, §33; 97 Acts, ch 158, §48.
444.3 Computation of rate. When the valuations for the several taxing districts shall have been adjusted by the several boards for the current year, the county auditor shall thereupon apply such a rate, not exceeding the rate authorized by law, as will raise the amount required for such taxing district, and no larger amount. For […]
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 […]
444.6 Record of rates. On the determination by the auditor of the necessary rates as herein directed, it is made the auditor’s duty to enter a record of such rates for each taxing district upon the permanent records of the auditor’s office in a book to be kept for that purpose. [C24, 27, 31, 35, […]
444.7 Excessive tax prohibited. It is a simple misdemeanor for the board of supervisors to authorize, or the county auditor to carry upon the tax lists for any year, an amount of tax for a public purpose in excess of the amount certified or authorized as provided by law. The department of management shall prescribe […]
444.8 Mandatory provisions. The provisions of sections 444.1 through 444.4, 444.6, and 444.7, and the methods of computation, certification, and levy provided in those sections shall be obligatory on all officers within the several counties of the state upon whom devolves the duty of determining, certifying, and levying taxes. [C24, 27, 31, 35, 39, §7170; […]
444.8A Definitions. As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1. 2000 Acts, ch 1148, §1
