Iowa Code » Chapter 359 — TOWNSHIPS AND TOWNSHIP OFFICERS
Iowa Code

Iowa Code § 359.33 (2026)

Tax for nonowned cemetery

✓ Iowa Code 2026 (laws through the 2025 session)
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Township trustees may levy a tax not to exceed six and three-fourths cents per thousand dollars of assessed value of taxable property to improve and maintain any cemetery not owned by the township, provided the cemetery is devoted to general public use. [C97, §586; SS15, §586; C24, 27, 31, 35, 39, §5562; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §359.33] 2020 Acts, ch 1063, §200 Referred to in §331.325, 331.402, 359.34\n\nTue Dec 09 22:14:00 2025 Iowa Code 2026, Chapter 359 (34, 0) §359.34, TOWNSHIPS AND TOWNSHIP OFFICERS 8

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Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1995–2021 · 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 16× “See Iowa Code § 359.33 . The township can also accept gifts to finance the maintenance of the cemetery, see id.”
Poweshiek Twp. v. Gannon, No. 20-0297 (Iowa Ct. App. July 21, 2021). · cites it 4× “Moreover, Gannon’s appellate counsel argued the duty to maintain cemeteries is enabled by the township trustees’ authority to tax property pursuant to Iowa Code section 359.33. Section 359.33 provides: “[Township trustees] may levy a tax not to exceed six and three-fourths cents…”
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