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59 chapters · 1,000 sections in this title.
Iowa Code § 423B.1 Authorization — election — imposition and repeal.
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1. A county may impose by ordinance of the board of supervisors local option taxes authorized by this chapter , subject to this section and subject to the exception provided in subsection 2 . 2. a. A city whose corporate boundaries include areas of two counties may impose by ordi…
Iowa Code § 423B.10 Funding urban renewal projects.
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1. For purposes of this section , unless the context otherwise requires: a. “Base year” means the fiscal year during which an ordinance is adopted that provides for funding of an urban renewal project by a designated amount of the increased sales and services tax revenues. b. “El…
Iowa Code § 423B.2 Local vehicle tax.
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1. An annual local vehicle tax at the rate per vehicle specified on the ballot proposition may be imposed by a county on every vehicle which is required by the state to be registered and is registered with the county treasurer to a person residing within the county where the tax …
Iowa Code § 423B.3 Administration of local vehicle tax.
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1. A local vehicle tax or change in the rate shall be imposed January 1 immediately following a favorable election for registration years beginning on or after that date and the repeal of the tax shall be as of December 31 following a favorable election for registration years beg…