Iowa Code § 441.27

Uniform assessment rolls
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The director of revenue shall from time to time prepare and certify to each assessor such instructions as to a uniform method of making up the assessment rolls as the director of revenue thinks necessary to secure a compliance with the law and uniform returns, which shall be printedupon each assessment roll,andalsoprepare instructionsfor the same purpose as to making up the assessment book, which shall be printed therein.

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