Iowa Code
Iowa Code § 443.6 (2026)
Corrections by auditor
✓ Iowa Code 2026 (laws through the 2025 session)
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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] Referred to in §331.512, 441.37
\nNotes of Decisions
Cited in 2
cases, 1962–1984 · leading case: Okland v. Bilyeu, 359 N.W.2d 412 (Iowa 1984).
Okland v. Bilyeu, 359 N.W.2d 412 (Iowa 1984). “In the present case the assessor purported to act under authority of section 443.6, which provides: “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.”
Cent. Iowa Power Coop. v. City of Cedar Rapids, 116 N.W.2d 422 (Iowa 1962). “3, Code of Iowa, 1958, to correcting all transfers up to date and placing the legal description of all real estate in the name of the owner at said date as shown by the transfer book in his office, and by section 443.”
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