Iowa Code § 222.60A

Cost of assessment
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Notwithstanding any provision of this chapter to the contrary, any amount attributable to any assessment pursuant to section 249A.21 that would otherwise be the liability of any county shall be paid by the state. The department may transfer funds from the appropriation for medical assistance to pay any amount attributable to any assessment pursuant to section 249A.21 that is a liability of the state.

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