{"data":{"id":"us-ia/iowa-code-449.4","jurisdiction":"us-ia","citation":"Iowa Code § 449.4","heading":"Correction of books or records.","body":"The county auditor shall, upon the making of an order of apportionment, correct the tax books or records in the auditor’s possession, in accordance with the order, and if the books or other records have been delivered to the county treasurer, the auditor shall at once certify the order of apportionment to the treasurer who shall correct the county system.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 449 - TAX APPORTIONMENT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/449.4.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"cfd86f510fc1a837c77678498e21ec65c8b7816aee5398f1b484e1ab6c1e8bb9","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-449.3","next":"us-ia/iowa-code-449.5"},"notice":"GroundRules: Original legal text. Not legal advice."}