COMPILED CODE - Iowa Legislature - State of Iowa

277
Tit. XIII, Ch. 32. TAXATION. { 4038.
9 fifteenth day of November in each year shall be certified to the county
10 auditor at any time before the following first day of December and
11 shall be entered by him upon the tax list of said county and treated
12 and collected as ordinary county taxes, and shall be a lien upon all the
13 real property of the delinquent.
[C, '73, § 487 ; C, '97, § 892 ; S., '13, § 892 ; 39 G. A., ch. 191,
5U
SEC. 4038. Other taxes.
1 Any city shall have power to levy annually the following special
2 taxes :
3 1. Grading fund. A tax not exceeding, in any one year, three
4 mills on the dollar, for a grading fund, to be used for the purpose of
5 opening, widening, extending and grading any street, highway, ave-
6 nue, alley, public ground or market place.
7 2. Improvement fund. A tax not exceeding, in any one year, five
8 mills on the dollar, for a city improvement fund, to be used for the
9 purpose of paying the cost of the making, reconstruction or repair of
10 any street improvements at the intersections of streets, highways, ave-
11 nues or alleys, and at spaces opposite streets, highways, avenues and
12 alleys intersecting but not crossing, and at spaces opposite property
13 owned by the city or the United States, and for the purpose of paying
14 the purchase price and subsequent taxes assessed against property
15 purchased by the city at tax sale.
16 3. Sewer fund. A tax not exceeding, in any one year, five mills
17 on the dollar on the assessed valuation of all property therein, for a
18 city sewer fund, when the entire city comprises one sewer district, to
19 be used to pay the cost of the making, reconstruction or repair of any
20 sewer at the intersection of streets, highways, avenues, alleys, and at
21 spaces opposite streets, highways, avenues and alleys intersecting but
22 not crossing, and at spaces opposite property owned by the city or the
23 United States, and to pay the whole or any part of the cost of the
24 making, reconstruction or repair of any sewer within the limits of
25 said city, and for the maintenance and operation of any sewage dis-
26 posai plant included in said sewer district; when a city has been
27 divided into sewer districts, a tax not exceeding five mills on the dol-
28 lar on the assessed valuation of all property in the sewer district, for
29 a district sewer fund, to be used to pay, in whole or in part, the cost
30 of the making, reconstruction or repair of any sewer located and laid
31 in that particular district and for the maintenance and operation of
32 any sewage disposal plant included in said sewer districts.
33 This paragraph shall also apply to cities under commission form
34 of government.
35 4. Library tax. In cities and towns which have established, or
36 may hereafter establish, a free public library when the trustees of
37 such library have made the certificate provided for in section thirty-
38 seven hundred fifty-eight of this supplement, a tax in the amount so
39 certified, but not exceeding in any one year five mills on the dollar in
40 all cities and incorporated towns to be used for the maintenance of
41 such library; and in such cities and towns an additional tax not ex-
42 ceeding in any one year three mills on the dollar, for the purchase of
43 real estate and the erection of a building or buildings thereon for a
44 public library, or for the payment of interest on any indebtedness in-