Forms and Manuals

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Assessment trivia!    
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.