Iowa Admin. Code r. 701-104.22
Current through Register Vol. 47, No.14, January 8, 2025
The claimant may include as a portion of the taxes due during the fiscal year next following the base year an amount equal to the unpaid special assessment installment due, plus interest, during the fiscal year next following the base year.
This rule is intended to implement Iowa Code subsection 425.17(10).
Iowa Admin. Code r. 701-104.22
Editorial change: IAC Supplement 11/2/22