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

HSB 325 allows Iowa counties, cities, school districts, and townships (defined as "governmental units") to formally combine tax-related services like levying, collecting, and property assessment through joint agreements. The bill creates a legal framework for these units to merge portions or all of their tax functions to achieve cost savings and operational efficiency. It specifically permits shared authority over tax collection and property valuation under Chapter 28E of Iowa law. The bill does not mandate combinations but provides a structured process for local governments to voluntarily collaborate.