Iowa § 444.3 - 444.3 Computation of rate.
Full text of Iowa Iowa Code § 444.3 — 444.3 Computation of rate., with citation guidance and answers to common questions.
§ 444.3. 444.3 Computation of rate.
When the valuations for the several taxing districts shall have been adjusted by the several boards for the current year, the county auditor shall thereupon apply such a rate, not exceeding the rate authorized by law, as will raise the amount required for such taxing district, and no larger amount. For purposes of computing the rate under this section, the adjusted taxable valuation of the property of a taxing district does not include the valuation of property of a railway corporation or its trustee which corporation has been declared bankrupt or is in bankruptcy proceedings. Nothing in the preceding sentence exempts the property of such railway corporation or its trustee from taxation and the rate computed under this section shall be levied on the taxable property of such railway corporation or its trustee. [C24, 27, 31, 35, 39, §7164; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §444.3; 82 Acts, ch 1207, §5, 6] 88 Acts, ch 1250, §19 Referred to in §331.401, 420.207, 425A.5, 426.6, 444.8 Fri Dec 12 20:27:10 2025 Iowa Code 2026, Section 444.3 (19, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 444.3
What does Iowa Code § 444.3 cover?
Section 444.3 ("444.3 Computation of rate.") 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 § 444.3?
A common citation format is "Iowa Code § 444.3" (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 § 444.3 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.