441.1 Office of assessor created.
In every county in the state of Iowa the office of assessor is hereby created. A city having a population of ten thousand or more, according to the latest federal census, may by ordinance provide for the selection of a city assessor and for the assessment of property in the city under the provisions of this chapter. A city desiring to provide for assessment under the provisions of this chapter shall, not less than sixty days before the expiration of the term of the assessor in office, notify the taxing bodies affected and proceed to establish a conference board, examining board, and board of review and select an assessor, all as provided in this chapter. A city desiring to abolish the office of city assessor shall repeal the ordinance establishing the office of city assessor, notify the county conference board and the affected taxing districts, provide for the transfer of appropriate records and other matters, and provide for the abolition of the respective boards and the termination of the terms of office of the assessor and members of the respective boards. The abolition of the city assessor’s office shall take effect on July 1 following notification of the abolition unless otherwise agreed to by the affected conference boards. If notification of the proposed abolition is made after January 1, sufficient funds shall be transferred from the city assessor’s budget to fund the additional responsibilities transferred to the county assessor for the next fiscal year.
[C50, 54, 58, §405A.1, 441.1; C62, 66, 71, 73, 75, §441.1, 441.51; C77, 79, 81, §441.1]
97 Acts, ch 22, §1
Structure Iowa Code
Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY
Section 441.1 - Office of assessor created.
Section 441.2 - Conference board.
Section 441.3 - Examining board.
Section 441.4 - Removal of member.
Section 441.5 - Examination and certification of applicants — incumbents.
Section 441.6 - Appointment of assessor — confirmation by director of revenue.
Section 441.7 - Special examination.
Section 441.8 - Term — continuing education — filling vacancy.
Section 441.9 - Removal of assessor.
Section 441.10 - Deputies — examination and appointment — suspension or discharge.
Section 441.11 - Incumbent deputy assessors.
Section 441.13 - Office personnel.
Section 441.16 - Budget — assessment expense fund.
Section 441.17 - Duties of assessor.
Section 441.18 - Listing and valuation.
Section 441.19 - Owner to assist — provisions for assessment.
Section 441.21 - Actual, assessed, and taxable value.
Section 441.21A - Commercial and industrial property tax replacement — replacement claims.
Section 441.22 - Forest and fruit-tree reservations.
Section 441.23 - Notice of valuation.
Section 441.24 - Refusal to furnish statement.
Section 441.25 - False statement.
Section 441.26 - Assessment rolls and books.
Section 441.27 - Uniform assessment rolls.
Section 441.28 - Assessment rolls — change — notice to taxpayer.
Section 441.28A - Electronic delivery authorized.
Section 441.29 - Plat book — index system.
Section 441.30 - Informal assessment review period — recommendation.
Section 441.31 - Board of review.
Section 441.32 - Terms — vacancies.
Section 441.33 - Sessions of board of review.
Section 441.34 - Quarters — hours — expenses.
Section 441.35 - Powers of review board.
Section 441.36 - Change of assessment — notice.
Section 441.37 - Protest of assessment — grounds.
Section 441.37A - Appeal of protest to property assessment appeal board.
Section 441.37B - Appeal to district court from property assessment appeal board.
Section 441.38 - Appeal to district court from local board of review.
Section 441.38A - Notice to school district.
Section 441.38B - Appeal to district court from property assessment appeal board.
Section 441.39 - Notice of assessment protests and appeals to taxing districts.
Section 441.40 - Costs, fees, and expenses apportioned.
Section 441.41 - Legal counsel — special counsel.
Section 441.42 - Appeal on behalf of public.
Section 441.43 - Power of court.
Section 441.44 - Notice of voluntary settlement.
Section 441.45 - Abstract to state department of revenue.
Section 441.46 - Assessment date.
Section 441.47 - Adjusted valuations.
Section 441.48 - Notice of adjustment — protest — final action.
Section 441.49 - Adjustment by auditor.
Section 441.50 - Appraisers employed.
Section 441.52 - Failure to perform duty.
Section 441.54 - Construction.
Section 441.55 - Conflicting laws.
Section 441.56 - Assessor’s duties — combined appointment.