Title X, FINANCIAL RESOURCES (Ch. 421 - 454)

The director of revenue shall certify the rate so fixed to the auditor of each county. [S13, §1380-d; C24, 27, 31, 35, 39, § 7183; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.23 ] 2003 Acts, ch 145, §286

When the valuations for the several taxing districts shall have been adjusted by the several boards for the current year, the county auditor shall thereupon apply such a rate, not exceeding the rate authorized by law, as will raise the amount required for such taxing district, an…

If in adjusting the rate to be levied in any taxing district to conform to law, such rates shall make necessary the levying of a fraction of a cent, said fractional excess may be computed as one cent, which latter shall be the smallest required to be spread upon the tax lists for…

On the determination by the auditor of the necessary rates as herein directed, it is made the auditor’s duty to enter a record of such rates for each taxing district upon the permanent records of the auditor’s office in a book to be kept for that purpose. [C24, 27, 31, 35, 39, § …

It is a simple misdemeanor for the board of supervisors to authorize, or the county auditor to carry upon the tax lists for any year, an amount of tax for a public purpose in excess of the amount certified or authorized as provided by law. The department of management shall presc…

The provisions of sections 444.1 through 444.4 , 444.6 , and 444.7 , and the methods of computation, certification, and levy provided in those sections shall be obligatory on all officers within the several counties of the state upon whom devolves the duty of determining, certify…

As used in this chapter , unless the context otherwise requires, “book” , “list” , “record” , or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1 . 2000 Acts, ch 1148, §1