2009 Iowa Code
Title 8 - Transportation
Subtitle 1 - Highways and Waterways
CHAPTER 303 - DEPARTMENT OF CULTURAL AFFAIRS
303.66 - TAXES -- POWER TO LEVY -- TAX SALES.

        303.66  TAXES -- POWER TO LEVY -- TAX SALES.
         The board of trustees of a land use district organized under this
      subchapter may by ordinance levy annually for the purpose of paying
      the administrative costs of the district, a tax upon real property
      within the territorial limits of the land use district not exceeding
      twenty-seven cents per thousand dollars of the adjusted taxable
      valuation of the property for the preceding fiscal year.  The tax
      shall not be levied on any tillable farmland, pastureland, timber
      pasture or forestland located within the district.
         Taxes levied by the board shall be certified on or before the
      first day of March to the county auditor of each county where any of
      the property included within the territorial limits of the land use
      district is located, and shall be placed upon the tax list for the
      current year, and the county treasurer shall collect the taxes in the
      same manner as other taxes, and when delinquent they shall draw the
      same interest and penalties.  All taxes so levied and collected shall
      be paid over to the treasurer of the district.
         Sales for delinquent taxes owing to a land use district shall be
      made at the same time and in the same manner as sales are made for
      other taxes, and all provisions of the law of this state relating to
      the sale of property for delinquent taxes are applicable, so far as
      may be, to such sales.  

         83 Acts, ch 108, § 26