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Section 441.1 - Office of assessor created. - 441.1 Office of assessor created. In every county in the...
Section 441.2 - Conference board. - 441.2 Conference board. In each county and each city having...
Section 441.3 - Examining board. - 441.3 Examining board. At a regular meeting of the conference...
Section 441.4 - Removal of member. - 441.4 Removal of member. A member of this examining board...
Section 441.5 - Examination and certification of applicants — incumbents. - 441.5 Examination and certification of applicants — incumbents. 1. For...
Section 441.6 - Appointment of assessor — confirmation by director of revenue. - 441.6 Appointment of assessor — confirmation by director of revenue....
Section 441.7 - Special examination. - 441.7 Special examination. If the conference board fails to appoint...
Section 441.8 - Term — continuing education — filling vacancy. - 441.8 Term — continuing education — filling vacancy. 1. The...
Section 441.9 - Removal of assessor. - 441.9 Removal of assessor. The assessor may be removed by...
Section 441.10 - Deputies — examination and appointment — suspension or discharge. - 441.10 Deputies — examination and appointment — suspension or discharge....
Section 441.11 - Incumbent deputy assessors. - 441.11 Incumbent deputy assessors. A deputy assessor shall be considered...
Section 441.13 - Office personnel. - 441.13 Office personnel. Other office personnel shall be appointed by...
Section 441.15 - Bond. - 441.15 Bond. Assessors and deputy assessors shall be required to...
Section 441.16 - Budget — assessment expense fund. - 441.16 Budget — assessment expense fund. 1. All expenditures under...
Section 441.17 - Duties of assessor. - 441.17 Duties of assessor. The assessor shall: 1. Devote full...
Section 441.18 - Listing and valuation. - 441.18 Listing and valuation. Each assessor shall, with the assistance...
Section 441.19 - Owner to assist — provisions for assessment. - 441.19 Owner to assist — provisions for assessment. 1. The...
Section 441.21 - Actual, assessed, and taxable value. - 441.21 Actual, assessed, and taxable value. 1. a. All property...
Section 441.21A - Commercial and industrial property tax replacement — replacement claims. - 441.21A Commercial and industrial property tax replacement — replacement claims....
Section 441.22 - Forest and fruit-tree reservations. - 441.22 Forest and fruit-tree reservations. Forest and fruit-tree reservations fulfilling...
Section 441.23 - Notice of valuation. - 441.23 Notice of valuation. If there has been an increase...
Section 441.24 - Refusal to furnish statement. - 441.24 Refusal to furnish statement. 1. If a person refuses...
Section 441.25 - False statement. - 441.25 False statement. Any person making any verified statement or...
Section 441.26 - Assessment rolls and books. - 441.26 Assessment rolls and books. 1. The director of revenue...
Section 441.27 - Uniform assessment rolls. - 441.27 Uniform assessment rolls. The director of revenue shall from...
Section 441.28 - Assessment rolls — change — notice to taxpayer. - 441.28 Assessment rolls — change — notice to taxpayer. The...
Section 441.28A - Electronic delivery authorized. - 441.28A Electronic delivery authorized. 1. If the assessor is required...
Section 441.29 - Plat book — index system. - 441.29 Plat book — index system. 1. The county auditor...
Section 441.30 - Informal assessment review period — recommendation. - 441.30 Informal assessment review period — recommendation. 1. Any property...
Section 441.31 - Board of review. - 441.31 Board of review. 1. The chairperson of the conference...
Section 441.32 - Terms — vacancies. - 441.32 Terms — vacancies. 1. The terms of the members...
Section 441.33 - Sessions of board of review. - 441.33 Sessions of board of review. 1. The board of...
Section 441.34 - Quarters — hours — expenses. - 441.34 Quarters — hours — expenses. The board of review...
Section 441.35 - Powers of review board. - 441.35 Powers of review board. 1. The board of review...
Section 441.36 - Change of assessment — notice. - 441.36 Change of assessment — notice. All changes in assessments...
Section 441.37 - Protest of assessment — grounds. - 441.37 Protest of assessment — grounds. 1. a. (1) Any...
Section 441.37A - Appeal of protest to property assessment appeal board. - 441.37A Appeal of protest to property assessment appeal board. 1....
Section 441.37B - Appeal to district court from property assessment appeal board. - 441.37B Appeal to district court from property assessment appeal board....
Section 441.38 - Appeal to district court from local board of review. - 441.38 Appeal to district court from local board of review....
Section 441.38A - Notice to school district. - 441.38A Notice to school district. Repealed by 2017 Acts, ch...
Section 441.38B - Appeal to district court from property assessment appeal board. - 441.38B Appeal to district court from property assessment appeal board....
Section 441.39 - Notice of assessment protests and appeals to taxing districts. - 441.39 Notice of assessment protests and appeals to taxing districts....
Section 441.40 - Costs, fees, and expenses apportioned. - 441.40 Costs, fees, and expenses apportioned. The clerk of the...
Section 441.41 - Legal counsel — special counsel. - 441.41 Legal counsel — special counsel. 1. In the case...
Section 441.42 - Appeal on behalf of public. - 441.42 Appeal on behalf of public. 1. Any officer of...
Section 441.43 - Power of court. - 441.43 Power of court. Upon trial of any appeal from...
Section 441.44 - Notice of voluntary settlement. - 441.44 Notice of voluntary settlement. 1. The property assessment appeal...
Section 441.45 - Abstract to state department of revenue. - 441.45 Abstract to state department of revenue. 1. The county...
Section 441.46 - Assessment date. - 441.46 Assessment date. 1. The assessment date of January 1...
Section 441.47 - Adjusted valuations. - 441.47 Adjusted valuations. The department of revenue on or about...
Section 441.48 - Notice of adjustment — protest — final action. - 441.48 Notice of adjustment — protest — final action. 1....
Section 441.49 - Adjustment by auditor. - 441.49 Adjustment by auditor. 1. a. The department shall keep...
Section 441.50 - Appraisers employed. - 441.50 Appraisers employed. The conference board shall have power to...
Section 441.52 - Failure to perform duty. - 441.52 Failure to perform duty. If any assessor or member...
Section 441.53 - Definitions. - 441.53 Definitions. As used in this chapter, unless the context...
Section 441.54 - Construction. - 441.54 Construction. Whenever in the laws of this state, the...
Section 441.55 - Conflicting laws. - 441.55 Conflicting laws. If any of the provisions of this...
Section 441.56 - Assessor’s duties — combined appointment. - 441.56 Assessor’s duties — combined appointment. When the duties of...
Section 441.57 - Reserved. - 441.57 Reserved. Reserved.
Section 441.72 - Assessment of platted lots. - 441.72 Assessment of platted lots. 1. Except as provided in...
Section 441.73 - Litigation expense fund. - 441.73 Litigation expense fund. 1. A litigation expense fund is...