{"data":{"id":"us-ia/iowa-code-449.5","jurisdiction":"us-ia","citation":"Iowa Code § 449.5","heading":"Effect of order.","body":"An order of apportionment, when followed by a correction of the tax book or other record in accordance therewith, shall have the same effect as though the original assessment had been made in the same manner.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 449 - TAX APPORTIONMENT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/449.5.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"1d904ba37238f6a58b88703aa4c7991dda273e407f67d9024a3ee80f07955504","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-449.4","next":"us-ia/iowa-code-449.6"},"notice":"GroundRules: Original legal text. Not legal advice."}