441.29 Plat book — index system.
1. The county auditor shall furnish to each assessor a plat book on which shall be platted the lands and lots in the assessor’s assessment district, showing on each subdivision or part thereof, written in ink or pencil, the name of the owner, the number of acres, or the boundary lines and distances in each, and showing as to each tract the number of acres to be deducted for railway right-of-way and for roads and for rights-of-way for public levees and open public drainage improvements.
2. The auditor, or the auditor’s designee, of any county shall establish a permanent real estate index number system with related tax maps for all real estate tax administration purposes, including the assessment, levy, and collection of such taxes. Wherever in real property tax administration the legal description of tax parcels is required, such permanent number system shall be adopted in addition thereto. The permanent real estate index numbers shall begin with the two-digit county number and be a unique identifying number for each parcel within the county. These numbers shall follow the property, not the owner, and can be an alphanumeric system. In the event of a division of an existing parcel, the original permanent parcel index number shall be retired and new numbers assigned. The auditor shall prepare and maintain permanent real estate index number tax maps, which shall carry such numbers. The auditor shall prepare and maintain cross indexes of the numbers assigned under this system, with legal descriptions of the real estate to which such numbers relate. Indexes and tax maps established as provided in this section shall be open to public inspection.
[C51, §181; R60, §733; C73, §821; C97, §1364; C24, 27, 31, 35, 39, §7120; C46, §441.15; C50, 54, 58, §441.23; C62, 66, 71, 73, 75, 77, 79, 81, §441.29]
2004 Acts, ch 1144, §2; 2018 Acts, ch 1041, §94
Referred to in §331.512, 354.2, 354.4, 354.5, 354.27
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.