Iowa § 331.422 - 331.422 County property tax levies.
Full text of Iowa Iowa Code § 331.422 — 331.422 County property tax levies., with citation guidance and answers to common questions.
§ 331.422. 331.422 County property tax levies.
Subject to this section and sections 331.423 through 331.425 or as otherwise provided by state law, the board of each county shall certify property taxes annually at its April session to be levied for county purposes as follows: 1. Taxes for general county services shall be levied on all taxable property within the county. 2. Taxes for rural county services shall be levied on all taxable property not within incorporated areas of the county. 3. Taxes in the amount necessary for debt service shall be levied on all taxable property within the county, except as otherwise provided by state law. 4. Other taxes shall be levied as provided by state law. 83 Acts, ch 123, §6, 209; 2023 Acts, ch 71, §1, 10, 80, 98 Referred to in §331.421 2023 amendment to unnumbered paragraph 1 by 2023 Acts, ch 71, §1 applies to taxes and budgets for fiscal years beginning on or after July 1, 2024; 2023 Acts, ch 71, §10 2023 amendment to unnumbered paragraph 1 by 2023 Acts, ch 71, §80 applies to political subdivision budgets for fiscal years beginning on or after July 1, 2024; 2023 Acts, ch 71, §98 Fri Dec 12 19:58:06 2025 Iowa Code 2026, Section 331.422 (24, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 331.422
What does Iowa Code § 331.422 cover?
Section 331.422 ("331.422 County property tax levies.") 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 § 331.422?
A common citation format is "Iowa Code § 331.422" (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 § 331.422 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.