Iowa § 426A.5 - 426A.5 Proportionate shares to districts.
Full text of Iowa Iowa Code § 426A.5 — 426A.5 Proportionate shares to districts., with citation guidance and answers to common questions.
§ 426A.5. 426A.5 Proportionate shares to districts.
The amount of credits received under this chapter shall then be apportioned by each county treasurer to the several taxing districts. Each taxing district shall receive its proportionate share of the military service tax credit allowed on each and every tax exemption allowed in such taxing district, in the proportion that the levy made by such taxing district upon general property bears to the total levy upon all property subject to general property taxation by all taxing districts imposing a general property tax in such taxing district. [C50, §426A.2, 426A.4; C58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.5] Referred to in §331.559 Fri Dec 12 20:21:50 2025 Iowa Code 2026, Section 426A.5 (19, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 426A.5
What does Iowa Code § 426A.5 cover?
Section 426A.5 ("426A.5 Proportionate shares to districts.") 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 § 426A.5?
A common citation format is "Iowa Code § 426A.5" (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 § 426A.5 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.