reglab/housing_qa huggingface dataset:
IA Code § 441.46 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.46 - Assessment date.

441.46 Assessment date.   1. The assessment date of January 1 is the first date of an assessment year period which constitutes a calendar year commencing January 1 and ending December 31. All property tax statutes providing for tax exemptions or credits and requiring that a claim be filed, shall be construed to require the claims to be filed by July 1 of the assessment year. If no claim is required to be filed to procure an exemption or credit, the status of the property as exempt or taxable on July 1 of the fiscal year which commences during the assessment year determines its eligibility for exemption or credit. Any statute requiring proration of property taxes for any purpose shall be for the fiscal year, and the proration shall be based on the status of the property during the fiscal year.   2. The assessment date is January 1 for taxes for the fiscal year which commences six months after the assessment date and which become delinquent during the fiscal year commencing eighteen months after the assessment date.  [C77, 79, 81, §441.46]  97 Acts, ch 23, §52; 2018 Acts, ch 1041, §127
IA Code § 441.47 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.47 - Adjusted valuations.

441.47 Adjusted valuations.   The department of revenue on or about August 15, 1977, and every two years thereafter shall order the equalization of the levels of assessment of each class of property in the several assessing jurisdictions by adding to or deducting from the valuation of each class of property such percentage in each case as may be necessary to bring the same to its taxable value as fixed in this chapter and chapters 427 to 443. The department shall adjust to actual value the valuation of any class of property as set out in the abstract of assessment when the valuation is at least five percent above or below actual value as determined by the department. For purposes of such value adjustments and before such equalization the director shall adopt, in the manner prescribed by chapter 17A, such rules as may be necessary to determine the level of assessment for each class of property in each county. The rules shall cover:   1. The proposed use of the assessment-sales ratio study set out in section 421.17, subsection 6.   2. The proposed use of any statewide income capitalization studies.   3. The proposed use of other methods that would assist the department in arriving at the accurate level of assessment of each class of property in each assessing jurisdiction.  [C51, §481, 482; R60, §742; C73, §834; C97, §1379; C24, 27, 31, 35, 39, §7141; C46, 50, 54, 58, §442.16; C62, 66, 71, 73, 75, 77, 79, 81, §441.47]  2003 Acts, ch 145, §286; 2009 Acts, ch 41, §130; 2015 Acts, ch 109, §71, 72, 75
IA Code § 441.48 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.48 - Notice of adjustment — protest — final action.

441.48 Notice of adjustment — protest — final action.   1. Before the department of revenue shall adjust the valuation of any class of property any such percentage, the department shall first serve ten days’ notice by mail, on the county auditor of the county whose valuation is proposed to be adjusted.   2. If the county or assessing jurisdiction intends to protest the proposed adjustment, the board of supervisors or city council, as applicable, shall provide the department with notice of intent to protest prior to expiration of the ten days’ notice.   3. After expiration of the ten days’ notice, the county or assessing jurisdiction may appear by its city council or board of supervisors, city or county attorney, or city or county officials, and make written or oral protest against such proposed adjustment.   4. The protest shall consist simply of a statement of the error, or errors, complained of with such facts as may lead to their correction.   5. After written protest is received, or an oral protest is heard, the final action may be taken in reference to the proposed adjustment.  [C24, 27, 31, 35, 39, §7142; C46, 50, 54, 58, §405.23, 442.17; C62, 66, 71, 73, 75, 77, 79, 81, §441.48]  2003 Acts, ch 145, §286; 2015 Acts, ch 109, §73, 75; 2017 Acts, ch 29, §125; 2020 Acts, ch 1118, §23  Section amended
IA Code § 441.50 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.50 - Appraisers employed.

441.50 Appraisers employed.   The conference board shall have power to employ appraisers or other technical or expert help to assist in the valuation of property, the cost thereof to be paid in the same manner as other expenses of the assessor’s office.  [C50, 54, 58, §405.19, 405A.6; C62, 66, 71, 73, 75, 77, 79, 81, §441.50]  2012 Acts, ch 1081, §3
IA Code § 441.52 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.52 - Failure to perform duty.

441.52 Failure to perform duty.   If any assessor or member of any board of review shall knowingly fail or neglect to make or require the assessment of property for taxation to be of and for its taxable value as provided by law or to perform any of the duties required of the assessor or member by law, at the time and in the manner specified, the assessor or member shall forfeit and pay the sum of five hundred dollars to be recovered in an action in the district court in the name of the county or in the name of the city as the case may be, and for its use, and the action against the assessor shall be against the assessor and the assessor’s sureties.  [R60, §738; C73, §827; C97, §1367; C24, 27, 31, 35, 39, §7126; C46, 50, 54, 58, §405.29, 441.27; C62, 66, 71, 73, 75, 77, 79, 81, §441.52]
IA Code § 441.53 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.53 - Definitions.

441.53 Definitions.   As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.  2000 Acts, ch 1148, §1
IA Code § 441.54 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.54 - Construction.

441.54 Construction.   Whenever in the laws of this state, the words “assessor” or “assessors” appear, singly or in combination with other words, they shall be deemed to mean and refer to the county or city assessor, as the case may be.  [C50, 54, 58, §441.29, 442.13; C62, 66, 71, 73, 75, 77, 79, 81, §441.54]
IA Code § 441.55 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.55 - Conflicting laws.

441.55 Conflicting laws.   If any of the provisions of this chapter shall be in conflict with any of the laws of this state, then the provisions of this chapter shall prevail.  [C62, 66, 71, 73, 75, 77, 79, 81, §441.55]
IA Code § 441.56 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.56 - Assessor’s duties — combined appointment.

441.56 Assessor’s duties — combined appointment.   When the duties of the county assessor are combined with the duties of another officer or employee as provided in section 331.323, subsection 1, the person named to perform the combined duties shall be appointed as provided in sections 441.5 to 441.8.  [C62, 66, 71, 73, 75, 77, 79, 81, S81, §441.56; 81 Acts, ch 117, §1083]
IA Code § 441.57 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.57 - Reserved.

441.57 Reserved. Reserved.
IA Code § 441.72 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.72 - Assessment of platted lots.

441.72 Assessment of platted lots.   1. Except as provided in subsection 2, when a subdivision plat is recorded pursuant to chapter 354, the individual lots within the subdivision plat shall not be assessed in excess of the total assessment of the land as acreage or unimproved property for five years after the recording of the plat or until the lot is actually improved with permanent construction, whichever occurs first. When an individual lot has been improved with permanent construction, the lot shall be assessed for taxation purposes as provided in chapter 428 and this chapter.   2. For subdivision plats recorded pursuant to chapter 354 on or after January 1, 2004, but before January 1, 2011, the individual lots within the subdivision plat shall not be assessed in excess of the total assessment of the land as acreage or unimproved property for eight years after the recording of the plat or until the lot is actually improved with permanent construction, whichever occurs first. When an individual lot has been improved with permanent construction, the lot shall be assessed for taxation purposes as provided in chapter 428 and this chapter.   3. This section does not apply to special assessment levies.  90 Acts, ch 1236, §50; 2011 Acts, ch 131, §155, 157
IA Code § 441.73 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.73 - Litigation expense fund.

441.73 Litigation expense fund.   1. A litigation expense fund is created in the state treasury. The litigation expense fund shall be used for the payment of litigation expenses incurred by the state to defend property valuations established by the director of revenue pursuant to section 428.24 and chapters 433, 434, 437, 437A, 437B, and 438, and for the payment of litigation expenses incurred by the state to defend the imposition of replacement taxes and statewide property taxes under chapters 437A and 437B.   2. If the director of revenue determines that foreseeable litigation expenses will exceed the amount available from appropriations made to the department of revenue, the director of revenue may apply to the executive council for use of funds on deposit in the litigation expense fund. The initial application for approval shall include an estimate of potential litigation expenses, allocated to each of the next four succeeding calendar quarters and substantiated by a breakdown of all anticipated costs for legal counsel, expert witnesses, and other applicable litigation expenses.   3. The executive council may approve expenditures from the litigation expense fund on a quarterly basis. Prior to each quarter, the director of revenue shall report to the executive council and give a full accounting of actual litigation expenses to date as well as estimated litigation expenses for the remaining calendar quarters of the fiscal year. The executive council may adjust quarterly expenditures from the litigation expense fund based on this information.   4. The executive council shall transfer for the fiscal year beginning July 1, 1992, and each fiscal year thereafter, from funds established in sections 425.1 and 426.1, an amount necessary to pay litigation expenses. The amount of the fund for each fiscal year shall not exceed seven hundred thousand dollars. The executive council shall determine annually the proportionate amounts to be transferred from the two separate funds. At any time when no litigation is pending or in progress the balance in the litigation expense fund shall not exceed one hundred thousand dollars. Any excess moneys shall be transferred in a proportionate amount back to the funds from which they were originally transferred.  92 Acts, ch 1238, §37; 97 Acts, ch 23, §53; 98 Acts, ch 1194, §36, 40; 2002 Acts, ch 1150, §14; 2003 Acts, ch 145, §286; 2003 Acts, ch 178, §9; 2007 Acts, ch 185, §4; 2013 Acts, ch 94, §31, 35, 36  For future amendment to subsection 1, effective July 1, 2024, see 2018 Acts, ch 1158, §22, 28
IA Code § 443.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.1 - Consolidated tax.

443.1 Consolidated tax.   All taxes which are uniform throughout any township or school district shall be formed into a single tax and entered upon the tax list in a single column, to be known as a consolidated tax, and each receipt shall show the percentage levied for each separate fund.  [C73, §838; C97, §1383; S13, §1383; C24, 27, 31, 35, 39, §7144; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.1]  Referred to in §420.207
IA Code § 443.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.2 - Tax list.

443.2 Tax list.   Before the first day of July in each year, the county auditor shall transcribe the assessments of the townships and cities into a book or record, to be known as the tax list, properly ruled and headed, with separate columns, in which shall be entered the names of the taxpayers, descriptions of lands, number of acres and value, numbers of city lots and value, and each description of tax, with a column for polls and one for payments, and shall complete it by entering the amount due on each installment, separately, and carrying out the total of both installments. The total of all columns of each page of each book or other record shall balance with the tax totals. After computing the amount of tax due and payable on each property, the county auditor shall round the total amount of tax due and payable on the property to the nearest even whole dollar.   The county auditor shall list the aggregate actual value and the aggregate taxable value of all taxable property within the county and each political subdivision including property subject to the statewide property tax imposed under section 437A.18 or 437B.14 on the tax list in order that the actual value of the taxable property within the county or a political subdivision may be ascertained and shown by the tax list for the purpose of computing the debt-incurring capacity of the county or political subdivision. As used in this section, “actual value” is the value determined under section 441.21, subsections 1 to 3, prior to the reduction to a percentage of actual value as otherwise provided in section 441.21. “Actual value” of property subject to statewide property tax is the assessed value under section 437A.18 or 437B.14.  [C51, §486; R60, §745; C73, §837; C97, §1383; S13, §1383; C24, 27, 31, 35, 39, §7145; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.2; 82 Acts, ch 1151, §1]  84 Acts, ch 1195, §1; 89 Acts, ch 296, §68; 2000 Acts, ch 1114, §14, 18; 2013 Acts, ch 94, §32, 35, 36  Referred to in §331.512, 420.207, 441.21, 443.21, 445.15  Limitation on section, §445.15
IA Code § 443.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.3 - Correction — tax apportioned.

443.3 Correction — tax apportioned.   At the time of transcribing said assessments into the tax list, the county auditor shall correct all transfers up-to-date and place the legal descriptions of all real estate in the name of the owner at said date as shown by the transfer book in the auditor’s office. At the end of the list for each township or city the auditor shall make an abstract thereof, and apportion the consolidated tax among the respective funds to which it belongs, according to the amounts levied for each.  [C97, §1383; S13, §1383; C24, 27, 31, 35, 39, §7146; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.3]  Referred to in §331.512, 420.207
IA Code § 443.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.4 - Tax list delivered — informality and delay.

443.4 Tax list delivered — informality and delay.   The county auditor shall make an entry upon the tax list showing what it is, for what county and year, and deliver it to the county treasurer on or before June 30, taking the treasurer’s receipt therefor; and such list shall be a sufficient authority for the treasurer to collect the taxes therein levied. No informality therein, and no delay in delivering the same after the time above specified, shall affect the validity of any taxes, sales, or other proceedings for the collection of such taxes.  [C51, §487; R60, §748; C73, §843; C97, §1387; C24, 27, 31, 35, 39, §7147; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.4]  Referred to in §331.512, 354.11
IA Code § 443.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.6 - Corrections by auditor.

443.6 Corrections by auditor.   The auditor may correct any error in the assessment or tax list, and the assessor or auditor may assess and list for taxation any omitted property.  [R60, §747; C73, §841; C97, §1385; S13, §1385-b; C24, 27, 31, 35, 39, §7149; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.6]  Referred to in §331.512, 441.37
IA Code § 443.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.7 - Notice.

443.7 Notice.   Before assessing and listing for taxation any omitted property, the assessor or auditor shall notify by mail the person in whose name the property is taxed, to appear before the assessor or auditor at the assessor’s or auditor’s office within ten days from the date of the notice and show cause, if any, why the correction or assessment should not be made.  [S13, §1385-b; C24, 27, 31, 35, 39, §7150; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.7]  86 Acts, ch 1241, §42  Referred to in §331.512
IA Code § 443.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.8 - Right of appeal.

443.8 Right of appeal.   Should such party feel aggrieved at the action of said assessor or auditor the party shall have the right of appeal therefrom to the district court.  [S13, §1385-b; C24, 27, 31, 35, 39, §7151; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.8]  Referred to in §331.512, 443.11
IA Code § 443.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.9 - Adjustment of accounts.

443.9 Adjustment of accounts.   If such correction or assessment is made after the books or other records approved by the state auditor have passed into the hands of the treasurer, the treasurer shall be charged or credited therefor as the case may be. In the event such assessment of omitted property is made by the assessor after the tax records have passed into the hands of the auditor or treasurer, such correction or assessment shall be entered on the records by the auditor or treasurer.  [S13, §1385-b; C24, 27, 31, 35, 39, §7152; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.9]  Referred to in §331.512
IA Code § 443.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.10 - Expense — report to supervisors.

443.10 Expense — report to supervisors.   All expense incurred in the making of said correction or assessment shall be borne pro rata by the funds which are affected by said correction and the proceedings shall be reported to the board of supervisors.  [S13, §1385-b; C24, 27, 31, 35, 39, §7153; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.10]
IA Code § 443.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.11 - Procedure on appeal.

443.11 Procedure on appeal.   The appeal provided for in section 443.8 shall be taken within ten days from the time of the final action of the assessor or auditor, by a written notice to that effect to the assessor or auditor, and served as an original notice. The court on appeal shall hear and determine the rights of the parties in the same manner as appeals from the board of review, as prescribed in sections 441.38 and 441.43.  [S13, §1385-c; C24, 27, 31, 35, 39, §7154; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.11]  2017 Acts, ch 151, §23, 29  Service of original notice,  R.C.P. 1.302 – 1.315  2017 amendment applies to assessment years beginning on or after January 1, 2018;  2017 Acts, ch 151, §29
IA Code § 443.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.12 - Corrections by treasurer.

443.12 Corrections by treasurer.   When property subject to taxation is withheld, overlooked, or from any other cause is not listed and assessed, the county treasurer shall, when apprised thereof, at any time within two years from the date at which such assessment should have been made, demand of the person, firm, corporation, or other party by whom the same should have been listed, or to whom it should have been assessed, or of the administrator thereof, the amount the property should have been taxed in each year the same was so withheld or overlooked and not listed and assessed, together with six percent interest thereon from the time the taxes would have become due and payable had such property been listed and assessed.  [C97, §1374; C24, 27, 31, 35, 39, §7155; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.12]  99 Acts, ch 174, §3, 7
IA Code § 443.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.13 - Action by treasurer — apportionment.

443.13 Action by treasurer — apportionment.   Upon failure to pay such sum within thirty days, with all accrued interest, the treasurer shall cause an action to be brought in the name of the treasurer for the use of the proper county, to be prosecuted by the county attorney, or such other person as the board of supervisors may appoint, and when such property has been fraudulently withheld from assessment, there shall be added to the sum found to be due a penalty of fifty percent upon the amount, which shall be included in the judgment. The amount thus recovered shall be by the treasurer apportioned ratably as the taxes would have been if they had been paid according to law.  [C97, §1374; C24, 27, 31, 35, 39, §7156; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.13]
IA Code § 443.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.14 - Duty of treasurer.

443.14 Duty of treasurer.   The treasurer shall assess any real property subject to taxation which may have been omitted by the assessor, board of review, or county auditor, and collect taxes thereon, and in such cases shall note, opposite the tract or lot assessed, the words “by treasurer”.  [C51, §491; R60, §752; C73, §851; C97, §1398; C24, 27, 31, 35, 39, §7157; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.14]
IA Code § 443.15 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.15 - Time limit.

443.15 Time limit.   The assessment shall be made within two years after the tax list shall have been delivered to the treasurer for collection, and not afterwards, if the property is then owned by the person who should have paid the tax.  [C73, §851; C97, §1398; C24, 27, 31, 35, 39, §7158; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.15]  99 Acts, ch 174, §4, 7
IA Code § 443.16 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 443 - TAX LIST|Section 443.16 - Entry by treasurer — details required.

443.16 Entry by treasurer — details required.   When the county treasurer makes an entry of taxes on the tax list, or an entry of the correction of a tax, the treasurer shall, immediately in connection with the entry, enter the year, month, day, hour, and minute when the entry was made.  [C31, 35, §7158-d1; C39, §7158.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.16]