Iowa Statutes

§ 440.6 — Fraudulent withholding — penalty

Iowa § 440.6
JurisdictionIowa
Title XFINANCIAL RESOURCES
Ch. 440ASSESSMENT OF OMITTED PROPERTY

This text of Iowa § 440.6 (Fraudulent withholding — penalty) 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 § 440.6 (2026).

Text

In case the property has been fraudulently withheld from assessment, the department of revenue may, in addition to the ten percent penalty under section 440.5, add any additional percent, not exceeding fifty percent.

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Legislative History

[C27, 31, 35, §7105-a6; C39, §7105.6; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §440.6]

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Bluebook (online)
Iowa § 440.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/440.6.