Iowa Code
Chapter 443 - TAX LIST
Section 443.16 - Entry by treasurer — details required.

443.16 Entry by treasurer — details required.
When the county treasurer makes an entry of taxes on the tax list, or an entry of the correction of a tax, the treasurer shall, immediately in connection with the entry, enter the year, month, day, hour, and minute when the entry was made.
[C31, 35, §7158-d1; C39, §7158.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.16]