The oxidation state of iodine in iodoxybenzoic acid
This is a written reply from Professor Zhdankin*, author of Hypervalent Iodine Chemistry:

Indeed, many literature sources classify pentavalent iodine compounds as iodine in the oxidation state +5. It makes sense because the electronegativity of iodine is almost the same as carbon, or even less than carbon. According to different studies, electronegativity of iodine varies from 2.21 [A. L. Allred and E.G. Rochow, J. Inorg. Nucl. Chem., 5, 264 (1958).] to 2.66 [A. L. Allred , J. Inorg. Nucl. Chem., 17, 215 (1961)]. The original Pauling's value of iodine electronegativity is 2.5, exactly the same as carbon. This terminology reflects the similarity of iodine in IBX to iodine in $\ce {I2O5}$ or $\ce {HIO3}$ by chemical and structural properties.
Personally, I prefer not to use the &quot;oxidation state&quot; terminology regarding organoiodine compounds. Pentavalent iodine is a perfectly correct classification for IBX.

*He has given his permission for his reply to be shared here.