IOWA STATUTES AND CODES
12B.1A - COUNTY RESPONSIBLE TO STATE.
12B.1A COUNTY RESPONSIBLE TO STATE.
Each county is responsible to the state for the full amount of tax
levied for state purposes, excepting such amounts as are certified to
be unavailable, double, or erroneous assessments. Section History: Early Form
[R60, § 793; C73, § 908; C97, § 1453; C24, 27, 31, 35, 39, §
7398; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 452.1]
Section History: Recent Form
C93, § 12B.1
C2001, §12B.1A