Iowa Code
Chapter 440 - ASSESSMENT OF OMITTED PROPERTY
Section 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.
[C27, 31, 35, §7105-a8; C39, §7105.8; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §440.8]

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