IOWA STATUTES AND CODES
449.5 - EFFECT OF ORDER.
449.5 EFFECT OF ORDER. 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. Section History: Early Form [C24, 27, 31, 35, 39, § 7301; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 449.5]