Iowa Code § 681.4

Inventory — listof creditors
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The assignor shall annex to such instrument an inventory, under oath, of the assignor’s estate, real and personal, according to the best of the assignor’s knowledge, and a listof the assignor’s creditors and the amount of their respective demands, but such inventory shall not be conclusive as to the amount of the debtor’s estate. [R60, §1828; C73, §2117; C97, §3072; C24, 27, 31, 35, 39, §12723; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §681.4]

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