Iowa Code § 440.7

Current through March 29, 2024

Section 440.7 - Entry on tax books

Should an assessment be made at such time in the year that, in the opinion of the department of revenue, said assessment cannot conveniently be entered on the current tax books, the department may direct that the assessment be entered on the first ensuing tax books.

Iowa Code § 440.7

2003 Acts, ch 145, § 286; 2015 Acts, ch 109, §62, 75

Amended by 2015 Iowa, ch 109,s 62, eff. 5/22/2015.

C27, 31, 35, §7105-a7; C39, §7105.7; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §440.7
2003 Acts, ch 145, §286