Iowa § 331.421 - 331.421 Definitions.
Full text of Iowa Iowa Code § 331.421 — 331.421 Definitions., with citation guidance and answers to common questions.
§ 331.421. 331.421 Definitions.
As used in this part, unless the context otherwise requires: 1. “Basic levy” means a levy authorized and limited by section 331.423 for general county services and rural county services. 2. “Committee” means the county finance committee established in chapter 333A. 3. “Debt service” means expenditures for servicing the county’s debt. 4. “Debt service levy” means a levy authorized and limited by section 331.422, subsection 3. 5. “Emergency services levy” means a levy authorized and limited by section 331.424C. 6. “Fiscal year” means the period of twelve months beginning July 1 and ending on the following June 30. 7. “General county services” means the services which are primarily intended to benefit all residents of a county, including secondary road services, but excluding services financed by other statutory funds. 8. “Rural county services” means the services which are primarily intended to benefit those persons residing in the county outside of incorporated city areas, including secondary road services, but excluding services financed by other statutory funds. 9. “Secondary road services” means the services related to secondary road construction and maintenance, excluding debt service and services financed by other statutory funds. 10. “Supplemental levy” means a levy authorized and limited by section 331.424 for general county services and rural county services. 83 Acts, ch 123, §5, 209; 84 Acts, ch 1178, §6; 86 Acts, ch 1237, §21; 2000 Acts, ch 1117, §19 Fri Dec 12 19:58:05 2025 Iowa Code 2026, Section 331.421 (20, 0)
Frequently Asked Questions About Iowa § 331.421
What does Iowa Code § 331.421 cover?
Section 331.421 ("331.421 Definitions.") 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 § 331.421?
A common citation format is "Iowa Code § 331.421" (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 § 331.421 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.