Iowa Code § 441.21
83 Acts, ch 202, §22, 23; 84 Acts, ch 1223, §1; 88 Acts, ch 1116, §1; 89 Acts, ch 176, §1; 89 Acts, ch 296, §63; 95 Acts, ch 83, §28; 95 Acts, ch 157, §1; 96 Acts, ch 1034, §40; 97 Acts, ch 23, §51; 99 Acts, ch 114, §28; 2001 Acts, ch 119, §1; 2002 Acts, ch 1150, §13; 2002 Acts, ch 1153, §1, 2; 2003 Acts, ch 145, §286; 2004 Acts, ch 1073, §29; 2005 Acts, ch 150, §124, 125; 2009 Acts, ch 108, §16, 41; 2011 Acts, ch 25, §97, 143; 2011 Acts, ch 118, §50, 89
Referred to in §257.3, 331.512, 357H.9, 386.8, 386.9, 386.10, 403.20, 404.3A, 420.207, 422.7(13)(a), 425.11, 426C.1, 426C.4, 427.1(8)(b), 427.1(9), 427.1(19)(a), 427B.26, 428.29, 432.7, 433.9, 434.15, 437.7, 438.13, 441.17, 441.37, 441.37A, 441.49, 443.2, 443.22
For future amendment to subsection 2, effective July 1, 2024, see 2018 Acts, ch 1158, §19, 28
For future amendment to subsection 5, paragraph a, effective July 1, 2024, see 2018 Acts, ch 1158, §20, 28
For future amendments to subsections 9 and 10, effective July 1, 2024, see 2018 Acts, ch 1158, §21, 28
2021 amendments to subsection 2, subsection 8, paragraph b, subsections 9 and 10, and subsection 13, paragraphs a - c, apply to assessment years beginning on or after January 1, 2022; 2021 Acts, ch 20, §15
Subsection 14 applies to assessment years beginning on or after January 1, 2022; 2021 Acts, ch 20, §15
2022 amendments to subsections 5, 9, and 10 apply retroactively to assessment years beginning on or after January 1, 2022; 2022 Acts, ch 1061, §38
2023 amendment to subsection 4 applies retroactively to assessment years beginning on or after January 1, 2022; 2023 Acts, ch 5, §4
Subsection 4 amended
Subsection 5, paragraph e, subparagraph (1) amended