Iowa Admin. Code r. 261-5.8

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 261-5.8 - Standby property tax levy

A standby property tax levy shall be collected at any time other funds are insufficient as provided in Iowa Code section 260E6., subsection 4. The county auditor shall be notified by the community college board of directors on an annual basis to adjust the annual standby tax.