§ 439.1 Reassessment and relevy
§ 439.2 Voluntary payments

Terms Used In Iowa Code > Chapter 439 - Reassessment of Taxes

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Director: means the director of the department of revenue. See Iowa Code 453A.42
  • Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
  • year: means twelve consecutive months. See Iowa Code 4.1