Iowa § 437B.20 - 437B.20 Records.
Full text of Iowa Iowa Code § 437B.20 — 437B.20 Records., with citation guidance and answers to common questions.
§ 437B.20. 437B.20 Records.
Each water utility that is subject to the replacement tax or the statewide property tax shall maintain records associated with the replacement tax and the assessed value of property subject to the statewide property tax for a period of five years following the later of the original due date for filing a return pursuant to sections 437B.4 and 437B.17 in which such taxes are reported, or the date on which either such return is filed. Such records shall include those associated with any additions or dispositions of property, and the allocation of such property among local taxing districts. 2013 Acts, ch 94, §29, 35, 36 Fri Dec 12 20:25:59 2025 Iowa Code 2026, Section 437B.20 (18, 0)
Frequently Asked Questions About Iowa § 437B.20
What does Iowa Code § 437B.20 cover?
Section 437B.20 ("437B.20 Records.") 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 § 437B.20?
A common citation format is "Iowa Code § 437B.20" (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 § 437B.20 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.