{"data":{"id":"us-ia/iowa-code-440.8","jurisdiction":"us-ia","citation":"Iowa Code § 440.8","heading":"Delinquency.","body":"A tax based on said assessment shall be deemed delinquent from and after its entry on the tax books.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 440 - ASSESSMENT OF OMITTED PROPERTY"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/440.8.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"95da6bcaa456f6f5e0165c56b7e7d62188efdb1f9fc0d1a7ea15f4a5bf5091fe","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-440.7","next":"us-ia/iowa-code-441.1"},"notice":"GroundRules: Original legal text. Not legal advice."}