Iowa Code
Iowa Code § 324A.3 (2026)
Fiscal and service plan
✓ current as of July 2026
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The department shall at the request of a political subdivision, or public and private providers of transportation services affected by this chapter assist the providers in the development of a fiscal and service plan which may be used by them to coordinate and consolidate all forms of urban and rural transportation services except public school transportation, including but not limited to, the following:
1. Senior citizen transportation.
2. Head start transportation.
3. Services for persons with disabilities.
4. Cab companies.
5. Common carriers.
6. Transportation services provided by private nonprofit agencies to their clients or the general public. [C77, 79, 81, §601J.3] 84 Acts, ch 1200, §3 C93, §324A.3 96 Acts, ch 1129, §81 \n
Notes of Decisions
Cited in 2
cases, 1983–1985 · leading case: Atchison, Topeka & Santa Fe Ry. Co. v. Bair, 338 N.W.2d 338 (Iowa 1983).
Atchison, Topeka & Santa Fe Ry. Co. v. Bair, 338 N.W.2d 338 (Iowa 1983). “Iowa Code § 324A.3. Plaintiff railroads, however, filed a petition in equity on November 6, 1981, asking that collection of the tax be temporarily enjoined.”
Train Unlimited Corp. v. Iowa Ry. Fin. Auth., 362 N.W.2d 489 (Iowa 1985). “These sources are the diesel fuel tax imposed by section 324A.3 and section 324A.9 1 ; the wheel car tax imposed by section 435.”
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