Iowa § 439.1 - 439.1 Reassessment and relevy.
Full text of Iowa Iowa Code § 439.1 — 439.1 Reassessment and relevy., with citation guidance and answers to common questions.
§ 439.1. 439.1 Reassessment and relevy.
When by reason of nonconformity to any law, or by any omission, informality, or irregularity, or for any other cause, any tax heretofore or hereafter levied and assessed against any person, company, association, or corporation by the director of revenue is invalid or is adjudged illegal, the director may assess and levy a tax against such person, company, association, or corporation for the year or years for which such tax is invalid or illegal, or when necessary may assess and certify the same to the proper county officers, who shall levy such tax as by law in such cases made and provided, with the same force and effect as though done at the proper time and under any valid law, whether in force at the time of said levy and assessment or thereafter enacted. [S13, §1330-h; C24, 27, 31, 35, 39, §7104; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §439.1] 2003 Acts, ch 145, §286 Referred to in §437.15, 439.2 Fri Dec 12 20:26:12 2025 Iowa Code 2026, Section 439.1 (17, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 439.1
What does Iowa Code § 439.1 cover?
Section 439.1 ("439.1 Reassessment and relevy.") 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 § 439.1?
A common citation format is "Iowa Code § 439.1" (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 § 439.1 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.