445.22  Subsequent collection.

Any tax subsequently collected shall be apportioned according to the tax apportionment at the time of collection. However, this section does not apply to the payment of special assessments, or rates or charges.

Section History: Early form

  [SS15, § 1391; C24, 27, 31, 35, 39, § 7196; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.22]

Section History: Recent form

  91 Acts, ch 191, §37

Previous Section 445.21

Next Section 445.23

Return To Home index

© 1999 Cornell College and League of Women Voters of Iowa

Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Thu Mar 18 15:00:31 CST 1999
URL: /DOCS/IACODE/1999/445/22.html
jhf