A bill for an act concerning combined services of governmental units.

HF 720 allows counties, cities, school districts, and townships (defined as "governmental units" with tax authority) to combine tax-related services through formal agreements. It enables these local governments to jointly handle tax levying, collection, and property valuation to improve efficiency and reduce costs. The bill establishes a legal framework for such collaborations under existing Chapter 28E of Iowa law. This change directly affects local governments seeking to streamline administrative functions, not individual residents or businesses.