Iowa Admin. Code r. 871-62.5 - Resolution on incremental property tax
A copy of the resolution by the board of directors of the community college, as described in Iowa Code section 260E.4, shall be forwarded to the county auditor(s) affected by it within the merged area.
(1) A community college board of directors
anticipating the use of the incremental property tax as a source of funding for
an eligible training program is referred to Iowa Code sections
403.19 and
403.21, and shall follow
procedures as described therein, as provided in Iowa Code section
260E.4.
(2) Reserved.
Notes
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