Iowa Administrative Rules (Last Updated: December 07, 2016)

Section 701.75.1. Tax year.

Latest version.

The assessment date is January 1 for taxes for the fiscal year which commences 6 months after the assessment date and which become delinquent during the fiscal year commencing 18 months after the assessment date. For example, taxes payable in fiscal year 1991-1992 are for fiscal year 1990-1991 and are based on the January 1, 1990, assessment.
This rule is intended to implement Iowa Code section 441.46.

                    
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