Iowa Code
Iowa Code § 444.1 (2026)
Basis for amount of tax
✓ Iowa Code 2026 (laws through the 2025 session)
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In all taxing districts in the state, including townships, school districts, cities and counties, when by law then existing the people are authorized to determine by vote, or officers are authorized to estimate or determine, a rate of taxation required for any public purpose, such rate shall in all cases be estimated and based upon the adjusted taxable valuation of such taxing district for the preceding calendar year. [C24, 27, 31, 35, 39, §7162; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.1] Referred to in §331.401, 444.8
\nNotes of Decisions
Cited in 1
case, 2006–2006 · leading case: Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co., No. 73 / 04-1232 (Iowa Oct. 6, 2006).
Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co., No. 73 / 04-1232 (Iowa Oct. 6, 2006). “§§ 444.1–.3. The county auditor then delivers a tax list computing the total amount due, id.”
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