Iowa Code

Iowa Code § 331.263 (2026)

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✓ current as of July 2026

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1. The governing body of the community commonwealth government shall administer the provision of services in each of the designated service areas and shall have the authority to determine the boundaries of the service areas.

2. The governing body of the community commonwealth shall have the authority to levy county taxes and shall have the authority to levy city taxes to the extent the city tax levy authority is transferred by the charter to the community commonwealth. A city participating in the community commonwealth shall transfer a portion of the city’s tax levy authorized under section 384.1 or 384.12, whichever is applicable, to the governing body of the community commonwealth. The maximum rates of taxes authorized to be levied under sections 384.1 and 384.12 by a city participating in the community commonwealth shall be reduced by an amount equal to the rates of the same or similar taxes levied in the city by the governing body of the community commonwealth. 91 Acts, ch 256, §35 Referred to in §331.231, 331.261, 372.1\n\n 331.264 through 331.300 Reserved.\n\n SUBCHAPTER III POWERS AND DUTIES OF A COUNTY\n\n PART 1 GENERAL POWERS AND DUTIES \n

Notes of Decisions

Cited in 1 case, 1994–1994 · leading case: Polk Cnty. Bd. of Supervisors v. Polk Commonwealth Charter Comm'n, 522 N.W.2d 783 (Iowa 1994).

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Polk Cnty. Bd. of Supervisors v. Polk Commonwealth Charter Comm'n, 522 N.W.2d 783 (Iowa 1994). · cites it 4× “Specifically, the Board refers to section 331.263(2) which states, in part, that "[t]he governing body of the community commonwealth shall have the authority to levy county taxes and shall have the authority to levy city taxes to the extent the city tax levy authority is…”

— Iowa Code § 331.263(2) — 1 case

Polk Cnty. Bd. of Supervisors v. Polk Commonwealth Charter Comm'n, 522 N.W.2d 783 (Iowa 1994). “Specifically, the Board refers to section 331.263(2) which states, in part, that "[t]he governing body of the community commonwealth shall have the authority to levy county taxes and shall have the authority to levy city taxes to the extent the city tax levy authority is…”

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