Iowa Admin. Code r. 701-9.4

Current through Register Vol. 47, No. 8, October 30, 2024

Rule 701-9.4 - Place of filing

A notice of lien may be filed in the office of the recorder in the county of the taxpayer's last-known address, as well as with the recorder in any other county in the state of Iowa in which the taxpayer is known to own property.