Iowa Code § 440.8: Delinquency.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 440 - ASSESSMENT OF OMITTED PROPERTY
A tax based on said assessment shall be deemed delinquent from and after its entry on the tax books.
Collected 2026-09-14T19:40:11Z. Source file · JSON