When a parcel has been assessed and taxed as one unit, and thereafter and before the tax is paid, the title to different portions of the parcel becomes vested in different parties in severalty, and the owners are unable to agree as to what portion of the total tax each portion of the parcel should bear, any of the parties may file with the board of supervisors a written application for the apportionment of the tax.
[C24, 27, 31, 35, 39, § 7297; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 449.1]
91 Acts, ch 191, §116
Referred to in § 331.401
Previous Section 448.17
Next Section 449.2
© 2000 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Wed Aug 16 21:03:56 CDT 2000
URL: /DOCS/IACODE/1999SUPPLEMENT/449/1.html
jhf