437A.18 - TAX IMPOSITION. - Iowa Statutes

437A.18 TAX IMPOSITION. An annual statewide property tax of three cents per one thousand dollars of assessed value is imposed upon all property described in section 437A.16 on the assessment date of January 1.          Section History: Recent Form 98 Acts, ch 1194, §19, 40 Referred to in § 443.2