reglab/housing_qa huggingface dataset:
IA Code § 441.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.2 - Conference board.

441.2 Conference board.   In each county and each city having an assessor there shall be established a conference board. In counties the conference board shall consist of the mayors of all incorporated cities in the county whose property is assessed by the county assessor, one representative from the board of directors of each high school district of the county, who is a resident of the county, said board of directors appointing said representative for a one-year term and notifying the clerk of the conference board as to their representative, and members of the board of supervisors. In cities having an assessor the conference board shall consist of the members of the city council, school board and county board of supervisors. In the counties the chairperson of the board of supervisors shall act as chairperson of the conference board, in cities having an assessor the mayor of the city council shall act as chairperson of the conference board. In any action taken by the conference board, the mayors of all incorporated cities in the county whose property is assessed by the county assessor shall constitute one voting unit, the members of the city board of education or one representative from the board of directors of each high school district of the county shall constitute one voting unit, the members of the city council shall constitute one voting unit, and the county board of supervisors shall constitute one voting unit, each unit having a single vote and no action shall be valid except by the vote of not less than two out of the three units. The majority vote of the members present of each unit shall determine the vote of the unit. The assessor shall be clerk of the conference board.  [R60, §739; C73, §829, 830, 832; C97, §1368, 1370, 1375, 1376; C24, 27, 31, 35, 39, §7127, 7129, 7137, 7138; C46, §441.21, 442.1, 442.12, 442.13; C50, 54, 58, §441.2, 442.1; C62, 66, 71, 73, 75, 77, 79, 81, §441.2]  Referred to in §331.401
IA Code § 441.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.3 - Examining board.

441.3 Examining board.   At a regular meeting of the conference board each voting unit of the conference board shall appoint one person who is a resident of the assessor jurisdiction to serve as a member of an examining board to hold an examination for the positions of assessor or deputy assessor. This examining board shall organize as soon as possible after its appointment with a chairperson and secretary. All its necessary expenditures shall be paid as provided. Members of the board shall serve without compensation. The terms of each shall be for six years.  [C46, §405.1; C50, 54, 58, §405.1, 405A.2, 441.3; C62, 66, 71, 73, 75, 77, 79, 81, §441.3]  88 Acts, ch 1043, §1
IA Code § 441.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.4 - Removal of member.

441.4 Removal of member.   A member of this examining board may be removed by the voting unit of the conference board by which the member was appointed but only after specific charges have been filed and a public hearing held, if a public hearing is requested by the discharged member of the board. Subsequent appointments and an appointment to fill a vacancy shall be made in the same way as the original appointment.  [C46, 50, 54, 58, §405.2; C62, 66, 71, 73, 75, 77, 79, 81, §441.4]  2013 Acts, ch 90, §107; 2014 Acts, ch 1092, §95
IA Code § 441.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.6 - Appointment of assessor — confirmation by director of revenue.

441.6 Appointment of assessor — confirmation by director of revenue.   1. When a vacancy occurs in the office of city or county assessor, the examining board shall, within seven days of the occurrence of the vacancy, request the director of revenue to forward a register containing the names of all individuals eligible for appointment as assessor. The examining board may, at its own expense, conduct a further examination, either written or oral, of any person whose name appears on the register, and shall make written report of the examination and submit the report together with the names of those individuals certified by the director of revenue to the conference board within fifteen days after the receipt of the register from the director of revenue.   2. Upon receipt of the report of the examining board, the chairperson of the conference board shall by written notice call a meeting of the conference board to appoint an assessor. The meeting shall be held not later than seven days after the receipt of the report of the examining board by the conference board. At the meeting, the conference board shall appoint an assessor from the register of eligible candidates. However, if a special examination has not been conducted previously for the same vacancy, the conference board may request the director of revenue to hold a special examination pursuant to section 441.7. The chairperson of the conference board shall give written notice to the director of revenue of the appointment within ten days of the decision of the board.   3. The appointee selected by the conference board under subsection 2 shall not assume the office of city or county assessor until such appointment is confirmed by the director of revenue. If the director of revenue rejects the appointment, the examining board shall conduct a new examination and submit a new report to the conference board under subsection 1. The director of revenue shall adopt rules pursuant to chapter 17A to implement and administer this subsection.  [C46, 50, 54, 58, §405.4; C62, 66, 71, 73, 75, 77, 79, 81, §441.6]  2003 Acts, ch 145, §286; 2005 Acts, ch 140, §54; 2019 Acts, ch 24, §104; 2020 Acts, ch 1118, §105, 106  Referred to in §441.7, 441.8, 441.56  Subsection 2 amended  NEW subsection 3
IA Code § 441.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.7 - Special examination.

441.7 Special examination.   If the conference board fails to appoint an assessor from the list of individuals on the register, the conference board shall request permission from the director of revenue to hold a special examination in the particular city or county in which the vacancy has occurred. Permission may be granted by the director of revenue after consideration of factors such as the availability of candidates in that particular city or county. The director of revenue shall conduct no more than one special examination for each vacancy in an assessing jurisdiction. The examination shall be conducted by the director of revenue as provided in section 441.5, except as otherwise provided in this section. The examining board shall give notice of holding the examination for assessor by posting a written notice in a conspicuous place in the county courthouse in the case of county assessors or in the city hall in the case of city assessors, stating that at a specified date, an examination for the position of assessor will be held at a specified place. Similar notice shall be given at the same time by one publication of the notice in three newspapers of general circulation in the case of a county assessor, or in case there are not three such newspapers in a county, then in newspapers which are available, or in one newspaper of general circulation in the city in the case of city assessor. The conference board of the city or county in which a special examination is held shall reimburse the department of revenue for all expenses incurred in the administration of the examination, to be paid for by the respective city or county assessment expense fund. Following the administration of this special examination, the director of revenue shall certify to the examining board a new list of candidates eligible to be appointed as assessor and the examining board and conference board shall proceed in accordance with the provisions of section 441.6.  [C46, 50, 54, 58, §405.5; C62, 66, 71, 73, 75, 77, 79, 81, §441.7]  2003 Acts, ch 145, §286  Referred to in §441.6, 441.56
IA Code § 441.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.9 - Removal of assessor.

441.9 Removal of assessor.   The assessor may be removed by a majority vote of the conference board, after charges of misconduct, nonfeasance, malfeasance, or misfeasance in office are substantiated at a public hearing, if a hearing is demanded by the assessor by written notice served upon the chairperson of the conference board. For purposes of this section, “misconduct” includes but is not limited to knowingly engaging in assessment methods, practices, or conduct that contravene any applicable law, administrative rule, or order of any court or other government authority.  [C46, §405.7; C50, 54, 58, §405.7, 441.3; C62, 66, 71, 73, 75, 77, 79, 81, §441.9]  2017 Acts, ch 151, §5, 28, 29; 2019 Acts, ch 59, §132  Referred to in §441.37  2017 amendment takes effect May 11, 2017, and applies to assessment years beginning on or after January 1, 2018;  2017 Acts, ch 151, §28, 29
IA Code § 441.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.11 - Incumbent deputy assessors.

441.11 Incumbent deputy assessors.   A deputy assessor shall be considered eligible to remain in the deputy’s present position provided continuing education requirements are met. To become eligible for another deputy assessor position, a deputy assessor presently holding office is required to obtain certification as provided for in sections 441.5 and 441.10. The number of credit hours required for certification as eligible for appointment as a deputy in a jurisdiction other than where the deputy is currently serving shall be prorated according to the completed portion of the deputy’s six-year continuing education period.  [C46, §405.9; C50, 54, 58, §405.9, 441.3; C62, 66, 71, 73, 75, 77, 79, 81, §441.11]  90 Acts, ch 1233, §29; 97 Acts, ch 158, §38; 2003 Acts, ch 145, §286; 2006 Acts, ch 1030, §40
IA Code § 441.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.13 - Office personnel.

441.13 Office personnel.   Other office personnel shall be appointed by the assessor subject to the limitations of the annual budget as hereinafter provided. The assessor shall select field persons, so far as possible, from the eligible list of deputy assessors. Their compensation shall be fixed as provided in section 441.16. They shall serve at the pleasure of the assessor.  [C46, §405.10, 405.11; C50, 54, 58, §405.10, 405.11, 441.8; C62, 66, 71, 73, 75, 77, 79, 81, §441.13]
IA Code § 441.15 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.15 - Bond.

441.15 Bond.   Assessors and deputy assessors shall be required to furnish bond for the performance of their duties in such amount as the conference board may require and the cost thereof shall be provided for in the budget of the assessor and paid out of the assessment expense fund.  [C50, 54, 58, §441.6; C62, 66, 71, 73, 75, 77, 79, 81, §441.15]
IA Code § 441.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.18 - Listing and valuation.

441.18 Listing and valuation.   Each assessor shall, with the assistance of each person assessed, or who may be required by law to list property belonging to another, enter upon the assessment rolls the several items of property required to be entered for assessment. The assessor shall personally affix values to all property assessed by the assessor.  [C51, §473; R60, §733; C73, §822; C97, §1352; C24, 27, 31, 35, 39, §7106; C46, §405.19, 441.1; C50, 54, 58, §405.19, 405A.6, 405A.7, 441.10; C62, 66, 71, 73, 75, 77, 79, 81, §441.18]
IA Code § 441.22 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.22 - Forest and fruit-tree reservations.

441.22 Forest and fruit-tree reservations.   Forest and fruit-tree reservations fulfilling the conditions of sections 427C.1 to 427C.13 shall be exempt from taxation. In all other cases where trees are planted upon any tract of land, without regard to area, for forest, fruit, shade, or ornamental purposes, or for windbreaks, the assessor shall not increase the valuation of the property because of such improvements.  [S13, §1400-l; C24, 27, 31, 35, 39, §7110; C46, §441.5; C50, 54, 58, §441.14; C62, 66, 71, 73, 75, 77, 79, 81, §441.22; 82 Acts, ch 1247, §3]  84 Acts, ch 1222, §8  Referred to in §427A.1
IA Code § 441.23 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.23 - Notice of valuation.

441.23 Notice of valuation.   If there has been an increase or decrease in the valuation of the property, or upon the written request of the person assessed, the assessor shall, at the time of making the assessment, inform the person assessed, in writing, of the valuation put upon the taxpayer’s property, and notify the person, that if the person feels aggrieved, to contact the assessor pursuant to section 441.30 or to appear before the board of review and show why the assessment should be changed. However, if the valuation of a class of property is uniformly decreased, the assessor may notify the affected property owners by publication in the official newspapers of the county. The owners of real property shall be notified not later than April 1 of any adjustment of the real property assessment.  [C97, §1356; C24, 27, 31, §7111; C35, §7111, 7129-e1; C39, §7111, 7129.1; C46, §441.6, 442.2; C50, 54, 58, §441.15, 442.2; C62, 66, 71, 73, 75, 77, 79, 81, §441.23]  92 Acts, ch 1073, §13; 2004 Acts, ch 1086, §72; 2013 Acts, ch 123, §51, 64, 65  Referred to in §428.4
IA Code § 441.24 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.24 - Refusal to furnish statement.

441.24 Refusal to furnish statement.   1. If a person refuses to furnish the verified statements required in connection with the assessment of property by the assessor, or to list the corporation’s or person’s property, the department of revenue, or assessor, as the case may be, shall proceed to list and assess the property according to the best information obtainable, and shall add to the taxable valuation one hundred percent thereof, which valuation and penalty shall be separately shown, and shall constitute the assessment; and if the valuation of the property is changed by a board of review, or on appeal from a board of review, a like penalty shall be added to the valuation thus fixed.   2. However, all or part of the penalty imposed under this section may be waived by the board of review upon application to the board by the assessor or the property owner. The waiver or reduction in the penalty shall be allowed only on the valuation of real property against which the penalty has been imposed.  [C51, §475; R60, §734; C73, §823, 1318; C97, §1357; C24, 27, 31, 35, 39, §7112; C46, §441.7; C50, 54, 58, §441.16; C62, 66, 71, 73, 75, 77, 79, 81, §441.24]  89 Acts, ch 296, §64; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §69, 75  Referred to in §428.35, 441.19
IA Code § 441.25 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.25 - False statement.

441.25 False statement.   Any person making any verified statement or return, or taking any oath required by this title, who knowingly makes a false statement therein, shall be guilty of perjury.  [C97, §1358; C24, 27, 31, 35, 39, §7113; C46, §441.8; C50, 54, 58, §441.17; C62, 66, 71, 73, 75, 77, 79, 81, §441.25]  Referred to in §441.19  Perjury, punishment, §720.2
IA Code § 441.27 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.27 - Uniform assessment rolls.

441.27 Uniform assessment rolls.   The director of revenue shall from time to time prepare and certify to each assessor such instructions as to a uniform method of making up the assessment rolls as the director of revenue thinks necessary to secure a compliance with the law and uniform returns, which shall be printed upon each assessment roll, and also prepare instructions for the same purpose as to making up the assessment book, which shall be printed therein.  [C97, §1362; C24, 27, 31, 35, 39, §7119; C46, §441.14; C50, 54, 58, §441.22; C62, 66, 71, 73, 75, 77, 79, 81, §441.27]  2003 Acts, ch 145, §286
IA Code § 441.28 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.28 - Assessment rolls — change — notice to taxpayer.

441.28 Assessment rolls — change — notice to taxpayer.   The assessment shall be completed not later than April 1 each year. If the assessor makes any change in an assessment after it has been entered on the assessor’s rolls, the assessor shall note on the roll, together with the original assessment, the new assessment and the reason for the change, together with the assessor’s signature and the date of the change. Provided, however, in the event the assessor increases any assessment the assessor shall give notice of the increase in writing to the taxpayer by mail postmarked no later than April 1. No changes shall be made on the assessment rolls after April 1 except by written agreement of the taxpayer and assessor under section 441.30, by order of the board of review or of the property assessment appeal board, or by decree of court.  [C51, §471, 473; R60, §732, 733, 736; C73, §821, 825; C97, §1360, 1366; S13, §1360, 1366; C24, 27, 31, 35, 39, §7115, 7122, 7123; C46, §405.20, 441.10, 441.17, 441.18; C50, 54, 58, §405.20, 441.18, 441.25; C62, 66, 71, 73, 75, 77, 79, 81, §441.28]  2005 Acts, ch 150, §126; 2013 Acts, ch 123, §53, 64, 65; 2015 Acts, ch 116, §6, 13  Referred to in §428.4
IA Code § 441.28A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.28A - Electronic delivery authorized.

441.28A Electronic delivery authorized.   1. If the assessor is required or authorized by this title to send any assessment, notice, or any other information to persons by regular mail, the assessor may instead provide the assessment, notice, or other information by electronic means if the person entitled to receive the assessment, notice, or information has by electronic or other means, authorized the assessor to provide the assessment, notice, or other information in that manner. An authorization to receive assessments, notices, or other information by electronic means does not require the assessor to provide such items by electronic means and does not prohibit an assessor from providing such items by regular mail.   2. An authorization to receive assessments, notices, or other information by electronic means pursuant to this section shall continue until revoked in writing by the person. Such revocation may be provided to the assessor electronically in a manner approved by the assessor.   3. Electronic means includes delivery to an electronic mail address or by other electronic means reasonably calculated to apprise the person of the information that is being provided, as designated by the authorizing person.   4. Any assessment, notice, or other information provided by the assessor to a person pursuant to this section is deemed to have been mailed by the assessor and received by the person on the date that the assessor electronically sends the information to the person or electronically notifies the person that the information is available to be accessed by the person.   5. An authorization under this section also applies to information that is not expressly required by law to be sent by regular mail, but that is customarily sent by the assessor using regular mail, to persons entitled to receive the information.   6. Information compiled or possessed by the assessor for the purposes of complying with authorizations for delivery by electronic means under this title, including but not limited to taxpayer electronic mail addresses, waivers, waiver requests, waiver revocations, and passwords or other methods of protecting taxpayer information are not public records and are not subject to disclosure under chapter 22.  2018 Acts, ch 1008, §1, 2  Section applies to assessments, notices, or other information provided by assessors on or after July 1, 2018;  2018 Acts, ch 1008, §2
IA Code § 441.29 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY|Section 441.29 - Plat book — index system.

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