Iowa § 28E.39 - 28E.39 Referendum for ad valorem tax sharing.
Full text of Iowa Iowa Code § 28E.39 — 28E.39 Referendum for ad valorem tax sharing., with citation guidance and answers to common questions.
§ 28E.39. 28E.39 Referendum for ad valorem tax sharing.
1. An agreement establishing a community cluster shall require the approval of the registered voters residing within the area of the cluster if the agreement provides for the sharing of revenues from ad valorem property taxes. The proposition shall be submitted to the electorate by each governmental unit forming the community cluster to the electors residing within the area of the governmental unit at a general election or at a special election. However, if a county has designated only certain townships as being included within the community cluster, the proposition shall be submitted to the electorate of the county residing only in the townships included in the community cluster. 2. The ballot for the election shall be prepared in substantially the form for submitting special questions at general elections. 3. If a majority of the registered voters in the area of each governmental unit within the proposed community cluster voting on the proposition vote in favor of the proposition, then the agreement establishing the community cluster shall take effect and the sharing of revenues from ad valorem property taxes is authorized. If the proposition fails in the area of one or more governmental units within the proposed community cluster voting on the proposition, then the governmental units in which the proposition passed may establish the community cluster in those areas in which the proposition passed and the sharing of revenues from ad valorem property taxes is authorized. 90 Acts, ch 1200, §5; 95 Acts, ch 67, §53; 2017 Acts, ch 54, §76 Wed Dec 10 22:15:22 2025 Iowa Code 2026, Section 28E.39 (23, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 28E.39
What does Iowa Code § 28E.39 cover?
Section 28E.39 ("28E.39 Referendum for ad valorem tax sharing.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 28E.39?
A common citation format is "Iowa Code § 28E.39" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 28E.39 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.