Iowa Admin. Code r. 701-102.18
Current through Register Vol. 47, No.14, January 8, 2025
Nothing stated in these rules should be construed as prohibiting the exercise of honest judgment, as provided by law, by the assessors and local boards of review in matters pertaining to valuing and assessing of individual properties within their respective jurisdictions.
This rule is intended to implement Iowa Code sections 441.17 and 441.35.
Iowa Admin. Code r. 701-102.18
Editorial change: IAC Supplement 11/2/22