|
Rollback
County auditors are required by law (Iowa Code section 441.21) to apply the
following percentages to all assessments within each of these categories:
2007 Rollback for taxes
payable FY08-09
|
Category |
Rollback |
|
Agricultural
(excluding agricultural dwellings) |
90.1023% |
|
Residential (Rural
and urban - including agricultural dwellings) |
44.0803% |
|
Commercial
(excluding machinery and equipment assessed as real property
pursuant to Section 427A.1(7) of the Iowa Code) |
99.7312% |
|
Industrial
(excluding machinery and equipment assessed as real property
pursuant to Section 427A.1(7) of the Iowa Code) |
No adjustment |
|
Railroad property |
99.7312% |
|
Utility property |
No adjustment |
| 
