Iowa Admin. Code r. 701-73.22
Current through Regsiter Vol. 46, No. 26, June 12, 2024
The claimant may include as a portion of the taxes due during the fiscal year next following the base year an amount equal to the unpaid special assessment installment due, plus interest, during the fiscal year next following the base year.
This rule is intended to implement Iowa Code subsection 42517(10)..
Iowa Admin. Code r. 701-73.22