IOWA STATUTES AND CODES
257.16A - PROPERTY TAX EQUITY AND RELIEF FUND.
257.16A PROPERTY TAX EQUITY AND RELIEF FUND.
1. A property tax equity and relief fund is created as a separate
and distinct fund in the state treasury under the control of the
department of management. Moneys in the fund include revenues
credited to the fund, appropriations made to the fund, and other
moneys deposited into the fund.
2. There is appropriated annually all moneys in the fund to the
department of management for purposes of section 257.15, subsection
4.
3. Notwithstanding section 8.33, any moneys remaining in the
property tax equity and relief fund at the end of a fiscal year shall
not revert to any other fund but shall remain in the property tax
equity and relief fund for use as provided in this section for the
following fiscal year. Section History: Recent Form
2008 Acts, ch 1134, §3
Referred to in § 257.4, 257.15, 423F.2
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