Iowa Code § 2.48
Referred to in §422.25, 423.37
For future strike of subsection 3, paragraph h, effective July 1, 2030, see 2017 Acts, ch 29, § 2, 169
2023 amendment to subsection 3, paragraph f, subparagraph (1) applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, § 49
Subsection 3, paragraph f, subparagraph (1) amended