Iowa Code
Iowa Code § 331.431 (2026)
Additional funds
✓ Iowa Code 2026 (laws through the 2025 session)
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A county may establish other funds in accordance with generally accepted accounting principles. Taxes may be levied for those funds as provided by state law. The condition and operations of each fund shall be included in the annual financial report required in section 331.403. 83 Acts, ch 123, §15, 209
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