Iowa § 443.12 Corrections by treasurer

Iowa Statutes

§ 443.12 — Corrections by treasurer

Iowa § 443.12

Title XFINANCIAL RESOURCES

Ch. 443TAX LIST

This text of Iowa § 443.12 (Corrections by treasurer) 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 § 443.12 (2026).

Text

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.

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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.