Iowa Statutes

§ 449.3 — Order — record

Iowa § 449.3
JurisdictionIowa
Title XFINANCIAL RESOURCES
Ch. 449TAX APPORTIONMENT

This text of Iowa § 449.3 (Order — record) 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 § 449.3 (2026).

Text

At the hearing, the board shall apportion the tax to the different portions of the parcel owned in severalty, in accordance with the values of the portions. All orders and determinations of the board shall be entered in its minutes. An order of apportionment shall clearly identify each portion of the parcel owned in severalty.

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Legislative History

[C24, 27, 31, 35, 39, §7299; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.3]

Nearby Sections

9
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Bluebook (online)
Iowa § 449.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/449.3.