Iowa Code

Iowa Code § 359.34 (2026)

Scope of levy

✓ current as of July 2026

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The levy authorized in sections 359.30 and 359.33 may be extended to property within the limits of any city so far as same is situated within the township, unless such city is already maintaining a cemetery, or has levied a tax in support thereof. The said tax may be so expended for the support and maintenance of any such cemetery after the same has been abandoned and is no longer used for the purpose of interring the dead. [SS15, §586; C24, 27, 31, 35, 39, §5563; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §359.34] Referred to in §331.325

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 4× “at 373 , under either Iowa Code section 359.34 or 359.37. Id. at 370-71 .”

Dearinger v. Peery, 387 N.W.2d 367 (Iowa Ct. App. 1986). · cites it 2× “The applicable authority, both at the time of abandonment as well as at the time this action was filed, is found at section 359.34. It states: 359.34 Scope of levy.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.