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Iowa Code § 440.7

Entry on tax books

Iowa · Iowa Code Chapter 440 — Assessment of Omitted Property · Status: effective

Taxation
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Iowa Code § 440.7, Entry on tax books, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248574
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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.