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Iowa Code § 440.8

Delinquency

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

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Iowa Code § 440.8, Delinquency, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248575
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A tax based on said assessment shall be deemed delinquent from and after its entry on the tax books.