IOWA STATUTES AND CODES
440.8 - DELINQUENCY.
440.8 DELINQUENCY. A tax based on said assessment shall be deemed delinquent from and after its entry on the tax books. Section History: Early Form [C27, 31, 35, § 7105-a8; C39, § 7105.8; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 440.8]