Iowa § 443.9 - 443.9 Adjustment of accounts.
Full text of Iowa Iowa Code § 443.9 — 443.9 Adjustment of accounts., with citation guidance and answers to common questions.
§ 443.9. 443.9 Adjustment of accounts.
If such correction or assessment is made after the books or other records approved by the state auditor have passed into the hands of the treasurer, the treasurer shall be charged or credited therefor as the case may be. In the event such assessment of omitted property is made by the assessor after the tax records have passed into the hands of the auditor or treasurer, such correction or assessment shall be entered on the records by the auditor or treasurer. [S13, §1385-b; C24, 27, 31, 35, 39, §7152; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.9] Referred to in §331.512 Fri Dec 12 20:27:01 2025 Iowa Code 2026, Section 443.9 (17, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 443.9
What does Iowa Code § 443.9 cover?
Section 443.9 ("443.9 Adjustment of accounts.") 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 § 443.9?
A common citation format is "Iowa Code § 443.9" (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 § 443.9 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.