Iowa § 449.4 - 449.4 Correction of books or records.
Full text of Iowa Iowa Code § 449.4 — 449.4 Correction of books or records., with citation guidance and answers to common questions.
§ 449.4. 449.4 Correction of books or records.
The county auditor shall, upon the making of an order of apportionment, correct the tax books or records in the auditor’s possession, in accordance with the order, and if the books or other records have been delivered to the county treasurer, the auditor shall at once certify the order of apportionment to the treasurer who shall correct the county system. [C24, 27, 31, 35, 39, §7300; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.4] 91 Acts, ch 191, §118 Referred to in §331.512 Fri Dec 12 20:28:32 2025 Iowa Code 2026, Section 449.4 (17, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 449.4
What does Iowa Code § 449.4 cover?
Section 449.4 ("449.4 Correction of books or 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 § 449.4?
A common citation format is "Iowa Code § 449.4" (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 § 449.4 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.