When the director of revenue and finance is vested with power and duty to assess property and said assessment has, for any reason, been omitted, the director shall proceed to assess said property for each of the omitted years, not exceeding five years last past.
[C27, 31, 35, § 7105-a1; C39, § 7105.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 440.1]
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Search: Iowa Code 1997
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