Shown verbatim: the complete text as captured from the official PDF posted by the Iowa General Assembly, fetched 2026-07-28. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
House File 720 - Introduced HOUSE FILE 720 BY WILLS and NORDMAN A BILL FOR An Act concerning combined services of governmental units. 1 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 2 TLSB 2585YH (3) 91 ll/js H.F. 720 Section 1. NEW SECTION . 28E.45 Joint taxing authorities. 1 1. For purposes of this section, “governmental unit” means 2 a political subdivision of the state with the authority to 3 assess, levy, and collect taxes, including but not limited to a 4 county, a city, a school district, or a township. 5 2. Two or more governmental units located in this state may, 6 under a joint agreement in accordance with this chapter and in 7 the interest of cost savings and efficiency, combine portions 8 or all of their services and authority related to levying 9 taxes, collecting taxes, and assessing property values or other 10 applicable taxing methods. 11 EXPLANATION 12 The inclusion of this explanation does not constitute agreement with 13 the explanation’s substance by the members of the general assembly. 14 This bill provides governmental units the ability to 15 combine their services and authority related to levying 16 taxes, collecting taxes, and assessing property values or 17 other applicable taxing methods by entering into an agreement 18 pursuant to Code chapter 28E. “Governmental unit” is defined 19 to mean a political subdivision of the state with the authority 20 to assess, levy, and collect taxes, which includes but is not 21 limited to a county, a city, a school district, or a township. 22 -1- LSB 2585YH (3) 91 ll/js 1/ 1
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