Using multiple regression analysis for each county and a case study of selected services in Johnson County, Iowa, the study estimated the impacts of rural non-farm development in Iowa on the demand for local public services, on the cost of providing these services, and on the distribution of service benefits and tax burdens among population groups. The rural non-farm population of each county was calculated by subtracting from the total population living in each incorporated city and town and the approximate rural farm population. Predictive findings were revealed in five areas of local public services: (1) lower per capita expenditures on county secondary roads in low rural development areas; (2) higher rural crime rates and higher per capita sheriff's expenditures in high rate rural non-farm development areas; (3) increased school busing and construction costs in fringe areas; (4) no likely substantial impacts on services such as water, sewer, solid waste disposal and fire protection; and (5) unaffected costs in the areas of health, welfare and social services due to the location of county residents served. Impacts were minimized in all areas whenever there was a close coincidence between the group of households benefitting from a service and the group paying the costs; therefore, recommendations were to force development in ways that could eventually be self-supporting. (JD)