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From: Hyman, Dale [IDR] Dear Assessors: The 701-71.22 (3) rule was written to provide guidance for a law that was passed in 2006 that can be found in the Code of Iowa 2007 - 441.38A Notice to school district. It has an implementation date of January 1, 2007. It does include protest to the board of review. Dale
Hyman, Administrator You
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