Iowa Code

Iowa Code § 37.8 (2026)

Cost of development, operation, and maintenance

✓ current as of July 2026

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For the development, operation, and maintenance of a building or monument constructed, purchased, or donated under this chapter, a city may utilize taxes levied under section 384.1. [C24, 27, 31, 35, 39, §490; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §37.8; 81 Acts, ch 117, §1005] 83 Acts, ch 123, §43, 209; 2023 Acts, ch 71, §13, 19 2023 amendment applies to taxes and budgets for fiscal years beginning on or after July 1, 2024; 2023 Acts, ch 71, §19

Notes of Decisions

Cited in 2 cases, 1952–1978 · leading case: Yarn v. City of Des Moines, 54 N.W.2d 439 (Iowa 1952).

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Yarn v. City of Des Moines, 54 N.W.2d 439 (Iowa 1952). · cites it 4× “" Section 37.8 provides for a tax levy for "the development, operation, and maintenance of such building".”

Gamel v. Vets. Mem'l Auditorium Comm'n, 272 N.W.2d 472 (Iowa 1978). · cites it 2× “§ 37.8. Those funds are disbursed only on the written order of the commissioners.”

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