Iowa § 449.1A - 449.1A Application.
Full text of Iowa Iowa Code § 449.1A — 449.1A Application., with citation guidance and answers to common questions.
§ 449.1A. 449.1A Application.
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 C2001, §449.1A Referred to in §331.401 Fri Dec 12 20:28:31 2025 Iowa Code 2026, Section 449.1A (17, 0)
Frequently Asked Questions About Iowa § 449.1A
What does Iowa Code § 449.1A cover?
Section 449.1A ("449.1A Application.") 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 § 449.1A?
A common citation format is "Iowa Code § 449.1A" (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 § 449.1A 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.