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Do you know what Code of Iowa section requires assessors to use the Iowa Real Property Appraisal Manual?
Chapter 421.17 lays out the duties of the
Director of Revenue and (17) says: To prepare and issue a state
appraisal manual which each county and city assessor shall use in
assessing and valuing all classes of property in the state. The
appraisal manual shall be continuously revised and the manual and
revisions shall be issued to the county and city assessors in such form
and manner as prescribed by the director.