“... each city within its corporate boundaries and each county within the unincorporated area of the county shall levy a tax of at least six and three-fourths cents per thousand dollars of assessed value on the taxable property or at least the monetary equivalent thereof when all or a portion of the funds are obtained from a source other than taxation, for the purpose of providing financial support to the public library which provides library services within the respective jurisdictions.” (Iowa Code section 256.69)
Library support by cities and counties is mandated by Iowa law. Each city and county must collect taxes to provide financial support to the public library which provides library services within the respective jurisdiction. This includes incorporated cities which do not have a public library. These cities contract with a public library in a neighboring city to provide service to their residents.
For residents living in unincorporated areas, library service is included in the rural services fund under the 1983 Acts, chapter 123 on “County Finances, Funds and Levies.” Included with libraries in this fund are road clearing, weed eradication and sanitary disposal. The maximum levy for rural services is $3.95 per thousand dollars of assessed value in the unincorporated area.