Iowa Code 331.424B – Cemetery levy
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Terms Used In Iowa Code 331.424B
- Board: means the board of supervisors of a county. See Iowa Code 331.101
- Commission: means a body of eligible electors authorized to study, review, analyze, and recommend an alternative form of county government. See Iowa Code 331.101
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- property: includes personal and real property. See Iowa Code 4.1
The board may levy annually a tax not to exceed six and three-fourths cents per thousand dollars of the assessed value of all taxable property in the county to repair and maintain all cemeteries under the jurisdiction of the board including pioneer cemeteries and to pay other expenses of the board or the cemetery commission as provided in section 331.325. The proceeds of the tax levy shall be credited to the county general fund.