Iowa § 384.73 - 384.73 Void tax or assessment.

Full text of Iowa Iowa Code § 384.73 — 384.73 Void tax or assessment., with citation guidance and answers to common questions.

§ 384.73. 384.73 Void tax or assessment.

When a special tax or assessment, upon property not exempt, is adjudged void for any jurisdictional defect, or other reason, the council may as to such property, by resolution, cause to be prepared a schedule and proposed reassessment in proportion to and not in excess of benefits, cause notice to be given, hear objections, and make necessary corrections, and may reassess and relevy the tax or special assessment as corrected with the same force and effect as if jurisdiction had been acquired in the first instance and all subsequent proceedings had been regularly and legally had. [SS15, §836, 840-r; C24, 27, 31, 35, 39, §6060; C46, 50, 54, 58, 62, 66, 71, 73, §391.85; C75, 77, 79, 81, §384.73] Referred to in §331.384, 357E.11A, 358.16, 364.13B, 384.75 Fri Dec 12 20:11:55 2025 Iowa Code 2026, Section 384.73 (21, 0)

Source: official Iowa text · Last verified 2026-08-27

Frequently Asked Questions About Iowa § 384.73

What does Iowa Code § 384.73 cover?

Section 384.73 ("384.73 Void tax or assessment.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Iowa § 384.73?

A common citation format is "Iowa Code § 384.73" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Iowa law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.

How does Iowa § 384.73 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.