Iowa Code
Iowa Code § 394.3 (2026)
Tax for operating zoo
✓ current as of July 2026
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A city establishing or having established a zoo or zoological garden may authorize not to exceed a levy of twenty-seven cents per thousand dollars of assessed valuation on all taxable property within the corporation for the purpose of paying the costs of operating, maintaining and managing a zoo or zoological garden. The levy shall be subject to cumulative levy limitations otherwise provided by law unless said levy shall have been submitted to and approved by the voters of said city. [C75, 77, 79, 81, §394.3]
\nNotes of Decisions
Cited in 1
case, 1971–1971 · leading case: McGuire v. City of Cedar Rapids, 189 N.W.2d 592 (Iowa 1971).
McGuire v. City of Cedar Rapids, 189 N.W.2d 592 (Iowa 1971). “Section 394.3, The Code. We set out the pertinent part of this section: “Supervision and control.”
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