443.12 Corrections by treasurer.
When property subject to taxation is withheld, overlooked, or from any other cause is not listed and assessed, the county treasurer shall, when apprised thereof, at any time within two years from the date at which such assessment should have been made, demand of the person, firm, corporation, or other party by whom the same should have been listed, or to whom it should have been assessed, or of the administrator thereof, the amount the property should have been taxed in each year the same was so withheld or overlooked and not listed and assessed, together with six percent interest thereon from the time the taxes would have become due and payable had such property been listed and assessed.
[C97, §1374; C24, 27, 31, 35, 39, §7155; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.12]
99 Acts, ch 174, §3, 7
Structure Iowa Code
Section 443.1 - Consolidated tax.
Section 443.3 - Correction — tax apportioned.
Section 443.4 - Tax list delivered — informality and delay.
Section 443.6 - Corrections by auditor.
Section 443.8 - Right of appeal.
Section 443.9 - Adjustment of accounts.
Section 443.10 - Expense — report to supervisors.
Section 443.11 - Procedure on appeal.
Section 443.12 - Corrections by treasurer.
Section 443.13 - Action by treasurer — apportionment.
Section 443.14 - Duty of treasurer.
Section 443.16 - Entry by treasurer — details required.
Section 443.17 - Presumption of two-year ownership.
Section 443.18 - Real estate — duty of owner.
Section 443.19 - Irregularities, errors, and omissions — effect.
Section 443.21 - Assessments certified to county auditor.