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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 440 - ASSESSMENT OF OMITTED PROPERTY
Section 440.7 - Entry on tax books.

Universal Citation: IA Code § 440.7 (2017)
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1 ASSESSMENT OF OMITTED PROPERTY, §440.7 440.7 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. [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; 2015 Acts, ch 109, §62, 75 Wed Feb 08 03:47:05 2017 Iowa Code 2017, Section 440.7 (8, 0)
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