Iowa Code > Chapter 439 – Reassessment of Taxes
Current as of: 2024 | Check for updates
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Other versions
| § 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