Iowa Code § 25B.7
Referred to in §425.1A, 425.39
2021 amendment to subsection 2, paragraph b applies to claims under chapter 425, subchapter II, filed on or after January 1, 2022; 2021 Acts, ch 177, § 131
2023 amendment to subsection 2, paragraph a applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, § 49
2023 strike of former subsection 2, paragraph c applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, § 56
Subsection 2, paragraph a amended
Subsection 2, paragraph c stricken