Iowa § 440.2 Assessment of omitted property

Iowa Statutes

§ 440.2 — Assessment of omitted property

Iowa § 440.2

Title XFINANCIAL RESOURCES

Ch. 440ASSESSMENT OF OMITTED PROPERTY

This text of Iowa § 440.2 (Assessment of omitted property) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 440.2 (2026).

Text

When the department of revenue is vested with the power and duty to assess property and
an assessment has, for any reason, been omitted, the department shall proceed to assess
the property at any time within two years from the date at which such assessment should
have been made. The omitted assessment may apply to not more than the assessment year
in which the omitted assessment is made and the prior assessment year. Chapter 429 shall
apply to assessments of omitted property.

Free access — add to your briefcase to read the full text and ask questions with AI

When the department of revenue is vested with the power and duty to assess property and
an assessment has, for any reason, been omitted, the department shall proceed to assess
the property at any time within two years from the date at which such assessment should
have been made. The omitted assessment may apply to not more than the assessment year
in which the omitted assessment is made and the prior assessment year. Chapter 429 shall
apply to assessments of omitted property.