Iowa Code ch. 441 – Assessment and Valuation of Property | Midpage

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Chapter 441

Iowa Code ch. 441

Assessment and Valuation of Property

441.1Office of assessor created 441.2Conference board 441.3Examining board 441.4Removal of member 441.5Examination and certification of applicants — incumbents 441.6Appointment of assessor — confirmation by director of revenue 441.7Special examination 441.8Term — continuing education — filling vacancy 441.9Removal of assessor 441.10Deputies — examination and appointment — suspension or discharge 441.11Incumbent deputy assessors 441.13Office personnel 441.15Bond 441.16Budget — assessment expense fund 441.17Duties of assessor 441.18Listing and valuation 441.19Owner to assist — provisions for assessment 441.21Actual, assessed, and taxable value 441.21ACommercial and industrial property tax replacement — replacement claims 441.22Forest and fruit-tree reservations 441.23Notice of valuation 441.24Refusal to furnish statement 441.25False statement 441.26Assessment rolls and books 441.27Uniform assessment rolls 441.28Assessment rolls — change — notice to taxpayer 441.28AElectronic delivery authorized 441.29Plat book — index system 441.30Informal assessment review period — recommendation 441.31Board of review 441.32Terms — vacancies 441.33Sessions of board of review 441.34Quarters — hours — expenses 441.35Powers of review board 441.36Change of assessment — notice 441.37Protest of assessment — grounds 441.37AAppeal of protest to property assessment appeal board 441.37BAppeal to district court from property assessment appeal board 441.38Appeal to district court from local board of review 441.39Notice of assessment protests and appeals to taxing districts 441.40Costs, fees, and expenses apportioned 441.41Legal counsel — special counsel 441.42Appeal on behalf of public 441.43Power of court 441.44Notice of voluntary settlement 441.45Abstract to state department of revenue 441.46Assessment date 441.47Adjusted valuations 441.48Notice of adjustment — appeal — final action 441.49Adjustment by auditor 441.50Appraisers employed 441.52Failure to perform duty 441.53Definitions 441.54Construction 441.55Conflicting laws 441.56Assessor’s duties — combined appointment 441.72Assessment of platted lots 441.73Litigation expense fund