The director of revenue may adopt rules pursuant to chapter 17A for the administration and enforcement of this chapter.

Section takes effect May 9, 2013, and applies retroactively to January 1, 2013, for property tax assessment years and replacement tax years beginning on or after January 1, 2013; 2013 Acts, ch 94, §35, 36

2013 Acts, ch 94, §30, 35, 36