™Your Policy Risk Impact Agent
59 chapters · 1,000 sections in this title.
Iowa Code § 440.1 Definitions.
0.3K chars
As used in this chapter , unless the context otherwise requires, “book” , “list” , “record” , or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1 . 2000 Acts, ch 1148, §1
Iowa Code § 440.2 Assessment of omitted property.
0.7K chars
When the department of revenue is vested with the power and duty to assess property and an assessment has, for any reason, been omitted, the department shall proceed to assess the property at any time within two years from the date at which such assessment should have been made. …
Iowa Code § 440.5 Procedure — penalty.
0.7K chars
If it is made to appear that the property is assessable by the department of revenue as omitted property, the department shall proceed in the manner in which the department would have proceeded had the assessment not been omitted, except that the department shall find the value o…
Iowa Code § 440.6 Fraudulent withholding — penalty.
0.4K chars
In case the property has been fraudulently withheld from assessment, the department of revenue may, in addition to the ten percent penalty under section 440.5 , add any additional percent, not exceeding fifty percent. [C27, 31, 35, §7105-a6; C39, § 7105.6; C46, 50, 54, 58, 62, 66…