Iowa Code § 443.6

Corrections by auditor
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The auditor may correct any error in the assessment or tax list,and the assessor or auditor may assess and list for taxation any omitted property. [R60, §747; C73, §841; C97, §1385; S13, §1385-b; C24, 27, 31, 35, 39, §7149; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.6]

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