Iowa Admin. Code r. 701-100.1
Current through Register Vol. 47, No. 8, October 30, 2024
The assessment date is January 1 for taxes for the fiscal year which commences 6 months after the assessment date and which become delinquent during the fiscal year commencing 18 months after the assessment date. For example, taxes payable in fiscal year 1991-1992 are for fiscal year 1990-1991 and are based on the January 1, 1990, assessment.
This rule is intended to implement Iowa Code section 441.46.
Iowa Admin. Code r. 701-100.1