437B.14  Tax imposition.
  An annual statewide property tax of three cents per one thousand dollars of assessed value is imposed upon all property described in section 437B.12 on the assessment date of January 1.
2013 Acts, ch 94, §23, 35, 36

Section takes effect May 9, 2013, and applies retroactively to January 1, 2013, for property tax assessment years and replacement tax years beginning on or after January 1, 2013; 
2013 Acts, ch 94, §35, 36