Iowa § 434.22 - 434.22 Levy and collection of tax.
Full text of Iowa Iowa Code § 434.22 — 434.22 Levy and collection of tax., with citation guidance and answers to common questions.
§ 434.22. 434.22 Levy and collection of tax.
At the first meeting of the board of supervisors held after the statement of the department of revenue under section 434.17 is received by the county auditor, the board shall cause the same to be entered on its minute book, and make and enter in the minute book an order stating the length of the main track and the assessed value of each railway lying in each city, township, or lesser taxing district in its county, through or into which the railway extends, as fixed by the department of revenue, which shall constitute the taxable value of the property for taxing purposes; and the taxes on the property, when collected by the county treasurer, shall be disposed of as other taxes. The county auditor shall transmit a copy of the order to the council or trustees of the city or township. [C73, §1321; C97, §1338; C24, 27, 31, 35, 39, §7067; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §434.22] 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §55; 2015 Acts, ch 109, §37, 75; 2016 Acts, ch 1073, §117 Referred to in §331.512, 331.559 Fri Dec 12 20:25:08 2025 Iowa Code 2026, Section 434.22 (19, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 434.22
What does Iowa Code § 434.22 cover?
Section 434.22 ("434.22 Levy and collection of tax.") 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 § 434.22?
A common citation format is "Iowa Code § 434.22" (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 § 434.22 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.