Official State of Iowa Website Here is how you know
Iowa Department of Management

Commercial & Industrial Replacement (Backfill) for Local Governments, Allocations by Fund

Commercial & Industrial Replacement (Backfill) for Local Governments, Allocations by Fund

This spreadsheet tool was created to assist local governments allocate their commercial & industrial replacement (backfill) payments into the appropriate budgeted funds.  This is updated yearly and shows allocations for the current fiscal year only.  Updated each October.