By January 1 of each year, county auditors shall report to the director of the department of administrative services the amount of rents collected during the preceding year on unsold school lands and the director shall include the amount reported in the semiannual apportionment of interest.
Iowa Code § 257B.42
83 Acts, ch 185, §27, 62 94 Acts, ch 1173, §12; 2003 Acts, ch 145, § 286