State Codes and Statutes
Statutes > Iowa > Title-10 > Subtitle-2 > Chapter-444 > 444-4 444.4 FRACTIONAL RATES DISREGARDED. If in adjusting the rate to be levied in any taxing district to conform to law, such rates shall make necessary the levying of a fraction of a cent, said fractional excess may be computed as one cent, which latter shall be the smallest required to be spread upon the tax lists for any purpose except rates applicable to a state purpose.
Section History: Early Form [C24, 27, 31, 35, 39, § 7166; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 444.4] Referred to in § 331.401, 420.207, 444.8
