Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 440 - ASSESSMENT OF OMITTED PROPERTY

Section 440.1 - Definitions. - 440.1 Definitions. As used in this chapter, unless the context...

Section 440.2 - Assessment of omitted property. - 440.2 Assessment of omitted property. When the department of revenue...

Section 440.3 - 440.3 Repealed by 97 Acts, ch 158, §48. See chapter...

Section 440.4 - 440.4 Repealed by 97 Acts, ch 158, §48. See chapter...

Section 440.5 - Procedure — penalty. - 440.5 Procedure — penalty. If it is made to appear...

Section 440.6 - Fraudulent withholding — penalty. - 440.6 Fraudulent withholding — penalty. In case the property has...

Section 440.7 - Entry on tax books. - 440.7 Entry on tax books. Should an assessment be made...

Section 440.8 - Delinquency. - 440.8 Delinquency. A tax based on said assessment shall be...