Section 458A.19 - Rate.

IA Code § 458A.19 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

458A.19 Rate.

In order to pay the costs of assessment and collection and provide a reasonable minimum standard of taxation, the taxes on any such rights or interests not owned by the owner of the land, shall be not less than five cents per acre.

[C66, 71, 73, 75, 77, 79, 81, §84.19]

C93, §458A.19