437A.18 - TAX IMPOSITION.

        437A.18  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 437A.16 on the assessment date of January 1.  
         Section History: Recent Form
         98 Acts, ch 1194, §19, 40         Referred to in § 443.2