Iowa § 437B.1 - 437B.1 Purposes.
Full text of Iowa Iowa Code § 437B.1 — 437B.1 Purposes., with citation guidance and answers to common questions.
§ 437B.1. 437B.1 Purposes.
The purposes of this chapter are to replace property taxes imposed on rate-regulated water utilities with a system of taxation which will remove fluctuations in property taxes by imposing a system of taxation based on the delivery of water, to preserve revenue neutrality and debt capacity for local governments and taxpayers, to preserve neutrality in the allocation and cost impact of any replacement tax among and upon consumers of rate-regulated water utilities in this state, and to provide a system of taxation which reduces existing administrative burdens on state government. 2013 Acts, ch 94, §10, 35, 36 Fri Dec 12 20:25:49 2025 Iowa Code 2026, Section 437B.1 (17, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 437B.1
What does Iowa Code § 437B.1 cover?
Section 437B.1 ("437B.1 Purposes.") 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 § 437B.1?
A common citation format is "Iowa Code § 437B.1" (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 § 437B.1 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.