Iowa Admin. Code r. 701-102.9
Current through Register Vol. 47, No.14, January 8, 2025
The assessor's report of any revaluation required by Iowa Code section 428.4 shall be made on the reconciliation report prescribed and furnished by the department of revenue. The assessor shall enter on the report all information required by the department. The reconciliation report shall be a part of the abstract of assessment required by Iowa Code section 441.45 and shall be reviewed and considered by the department in equalizing valuations of classes of property.
This rule is intended to implement Iowa Code sections 428.4 and 441.45.
Iowa Admin. Code r. 701-102.9
ARC 2657C, IAB 8/3/16, effective 9/7/16; Editorial change: IAC Supplement 11/2/22