Iowa Code

Iowa Code § 359.30 (2026)

Cemetery and park tax

✓ current as of July 2026

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Township trustees shall, at the regular meeting in November, levy a tax sufficient to pay for any lands so condemned or purchased, or for the necessary improvement and maintenance of cemeteries thus established, and for the necessary improvement and the maintenance of public parks acquired by gift, devise, or bequest under section 359.29, or for the maintenance and improvement of cemeteries so established in adjoining townships, if the trustees deem such action advisable. [C97, §586; SS15, §586; C24, 27, 31, 35, 39, §5560; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §359.30] 2020 Acts, ch 1063, §197 Referred to in §331.325, 331.402, 359.34, 359.37

Notes of Decisions

Cited in 2 cases, 1986–1995 · leading case: State Ex Rel. Attorney Gen. of Iowa v. Terry, 541 N.W.2d 882 (Iowa 1995).

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State Ex Rel. Attorney Gen. of Iowa v. Terry, 541 N.W.2d 882 (Iowa 1995). · cites it 2× “(Emphasis added.) Lastly, Iowa Code section 331.402(2)(c) provides: [A county board of supervisors] may: .”

Dearinger v. Peery, 387 N.W.2d 367 (Iowa Ct. App. 1986). · cites it 3× “The proceeds from such sales shall be deposited in the tax fund *371 established in accordance with section 359.30, to be used for the purposes of that fund.”

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