440.7 - ENTRY ON TAX BOOKS. - Iowa Statutes

440.7 ENTRY ON TAX BOOKS. Should an assessment be made at such time in the year that, in the opinion of the director of revenue, said assessment cannot conveniently be entered on the current tax books, the director may direct that the assessment be entered on the first ensuing tax books.          Section History: Early Form [C27, 31, 35, § 7105-a7; C39, § 7105.7; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 440.7]          Section History: Recent Form 2003 Acts, ch 145, §286