Iowa Code § 428A.7
The director of revenue shall prescribe the form of the declaration of value and shall include an appropriate place for the inclusion of special facts and circumstances relating to the actual sales price in real estate transfers. The director shall provide an adequate number of the declaration of value forms to each county recorder in the state. If the declaration of value form requires or provides for the inclusion of the social security number or federal tax identification number of a seller or buyer, the department shall provide that the social security number or federal tax identification number remains confidential and cannot be obtained by public examination.
Iowa Code § 428A.7
83 Acts, ch 135, §3; 2003 Acts, ch 145, § 286; 2009 Acts, ch 112, §1