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Terms Used In Iowa Code 357G.13

  • District: means a city emergency medical services district. See Iowa Code 357G.1
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • property: includes personal and real property. See Iowa Code 4.1
  • year: means twelve consecutive months. See Iowa Code 4.1
 Any property in an unincorporated area contiguous to the boundaries of an established district which is annexed by the city shall be included in the district. The tax levy for the next year shall be applied to the property and on the first day of the next fiscal year, the property shall become a part of the district.