Iowa Code § 421.3

Director to have no conflicting interests
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The director of revenue shall not hold any other office under the laws of the United States or of this or any other state or hold any other position of profit. The director shall not engage inany occupation, business, or profession interfering with or inconsistent with the director’s duties, serve on or under any committee of any political party, or contribute to the campaign fund of any person or political party. The director shall be of high moral character, shall be recognized for executive and administrative capacity, and shall possess expert knowledge and skillsin the fields of taxation and property tax assessment. The director shall devote full time to the duties of the office.

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