reglab/statecodes huggingface dataset:
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.30 - Informal assessment review period — recommendation.

441.30 Informal assessment review period — recommendation.
1. Any property owner or aggrieved taxpayer who is dissatisfied with the owner’s or taxpayer’s assessment may contact the assessor by telephone or in writing by paper or electronic medium on or after April 2, to and including April 25, of the year of the assessment to inquire about the specifics and accuracy of the assessment. Such an inquiry may also include a request for an informal review of the assessment by the assessor under one or more of the grounds for protest authorized under section 441.37.
2. In response to an inquiry under subsection 1, if the assessor, following an informal review, determines that the assessment was incorrect under one or more of the grounds for protest authorized under section 441.37, the assessor may, on or before April 25, recommend that the property owner or aggrieved taxpayer file a protest with the local board of review and may file a recommendation with the local board of review related to the informal review, or may enter into a signed written agreement with the property owner or aggrieved taxpayer authorizing the assessor to correct or modify the assessment according to the agreement of the parties.
3. A recommendation filed with the local board of review by the assessor pursuant to subsection 2 shall be utilized by the local board of review in the evaluation of all evidence properly before the local board of review.
4. This section, including any action taken by the assessor under this section, shall not be construed to limit a property owner or taxpayer’s ability to file a protest with the local board of review under section 441.37.
2013 Acts, ch 123, §54, 64, 65; 2015 Acts, ch 116, §7, 13; 2017 Acts, ch 151, §10, 29
Referred to in §441.23, 441.26, 441.28
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.32 - Terms — vacancies.

441.32 Terms — vacancies.
1. The terms of the members of the board of review are for six years each except for the emergency members whose terms shall be set by the conference board for a period not to exceed two years. Members of this board may be removed by the conference board but only after a public hearing upon specified charges, if a hearing is requested by the member. A subsequent appointment, and an appointment to fill a vacancy, shall be made in the same way as the original selection. The board may subpoena witnesses and administer oaths.
2. a. In addition to removal under subsection 1, the director of revenue may remove a member of the board of review if any of the following apply:
(1) The member violates any law or administrative rule applicable to the member’s duties on the board of review.
(2) The member fails to comply with an order of the director of revenue or an order of any court.
b. Prior to issuing an order removing a member of the board of review, the director of revenue shall provide the member with written notice of the director’s intent to remove the member from the board of review.
c. If the member of the board of review receiving the notice of intent for removal files a written request for a hearing with the director within thirty days after receipt of the written notice specified in paragraph “b”, the director shall hold a hearing prior to the issuance of an order removing the member from the board of review. The director may subpoena witnesses and administer oaths in connection with the hearing.
d. If the director of revenue removes a member of the board of review pursuant to this subsection, an appointment to fill the vacancy shall be made in the same manner as the original appointment. An order removing a member of the board is subject to judicial review in accordance with chapter 17A.
e. The director of revenue shall adopt rules pursuant to chapter 17A to administer this subsection.
3. If a board member is removed under this section, the board member shall not be eligible for appointment to a board of review in this state for six years following the date of the removal.
[R60, §739; C73, §829, 830, 832; C97, §1368, 1370, 1375, 1376; C24, 27, 31, 35, 39, §7127, 7129, 7137, 7138; C46, §405.14, 441.21, 442.1, 442.12, 442.13; C50, 54, 58, §405.14, 441.3, 442.1; C62, 66, 71, 73, 75, 77, 79, 81, §441.32]
86 Acts, ch 1230, §2; 2021 Acts, ch 171, §29; 2022 Acts, ch 1061, §26
NEW subsection 3
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.33 - Sessions of board of review.

441.33 Sessions of board of review.
1. The board of review shall be in session from May 1 through the period of time necessary to act on all protests filed under section 441.37 but not later than May 31 each year and for an additional period as required under section 441.37 and shall hold as many meetings as are necessary to discharge its duties. On or before May 31 in those years in which a session has not been extended as required under section 441.37, the board shall return all books, records, and papers to the assessor except undisposed of protests and records pertaining to those protests. If it has not completed its work by May 31, in those years in which the session has not been extended under section 441.37, the director of revenue may authorize the board of review to continue in session for a period necessary to complete its work, but the director of revenue shall not approve a continuance extending beyond July 15. On or before May 31 or on the final day of any extended session required under section 441.37 or authorized by the director of revenue, the board of review shall adjourn until May 1 of the following year. It shall adopt its own rules of procedure, elect its own chairperson from its membership, and keep minutes of its meetings. The board shall appoint a clerk who may be a member of the board or any other qualified person, except the assessor or any member of the assessor’s staff. It may be reconvened by the director of revenue. All undisposed protests in its hands on July 15 shall be automatically overruled and returned to the assessor together with its other records.
2. Within fifteen days following the adjournment of any regular or special session, the board of review shall submit to the director of revenue, on forms prescribed by the director, a report of any actions taken during that session.
[R60, §739; C73, §829, 830, 832; C97, §1368, 1370, 1375, 1376; C24, 27, 31, 35, 39, §7127, 7129, 7137, 7138; C46, §405.15, 441.21, 442.1, 442.12, 442.13; C50, 54, 58, §405.15, 442.1, 442.12; C62, 66, 71, 73, 75, 77, 79, 81, S81, §441.33; 81 Acts, ch 145, §1]
87 Acts, ch 198, §7; 2003 Acts, ch 145, §286; 2019 Acts, ch 24, §104
Referred to in §441.35, 441.45
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.34 - Quarters — hours — expenses.

441.34 Quarters — hours — expenses.
The board of review of assessments shall hold meetings in quarters provided by the board of supervisors. Said board shall be in session such hours each day and shall devote such time to its duties as may be necessary to the discharge of its duties and to accomplish substantial justice. The expenses of the board shall be included in the assessor’s annual budget as provided hereafter.
[C39, §7134.1; C46, 50, 54, 58, §405.16, 405.17, 442.8; C62, 66, 71, 73, 75, 77, 79, 81, §441.34]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.35 - Powers of review board.

441.35 Powers of review board.
1. The board of review shall have the power:
a. To equalize assessments by raising or lowering the individual assessments of real property, including new buildings, made by the assessor.
b. To add to the assessment rolls any taxable property which has been omitted by the assessor.
c. To add to the assessment rolls for taxation property which the board believes has been erroneously exempted from taxation. Revocation of a property tax exemption shall commence with the assessment for the current assessment year, and shall not be applied to prior assessment years.
2. In any year after the year in which an assessment has been made of all of the real estate in any taxing district, the board of review shall meet as provided in section 441.33, and where the board finds the same has changed in value, the board shall revalue and reassess any part or all of the real estate contained in such taxing district, and in such case, the board shall determine the actual value as of January 1 of the year of the revaluation and reassessment and compute the taxable value thereof. If the assessment of any such property is raised, or any property is added to the tax list by the board, the clerk shall give notice in the manner provided in section 441.36. If all property in any taxing district is revalued and reassessed, the board shall, in addition to notices required to be provided in the manner specified in section 441.36, instruct the clerk to give immediate notice by one publication in one of the official newspapers located in the taxing district. The decision of the board as to the foregoing matters shall be subject to appeal to the property assessment appeal board within the same time and in the same manner as provided in section 441.37A and to the district court within the same time and in the same manner as provided in section 441.38.
[C35, §7129-e1; C39, §7129.1; C46, 50, 54, 58, §405.21, 442.2; C62, 66, 71, 73, 75, 77, 79, 81, §441.35]
87 Acts, ch 84, §2; 89 Acts, ch 296, §66; 2005 Acts, ch 150, §127; 2011 Acts, ch 25, §143; 2013 Acts, ch 123, §55, 64, 65; 2015 Acts, ch 116, §8, 13
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.36 - Change of assessment — notice.

441.36 Change of assessment — notice.
All changes in assessments authorized by the board of review, and reasons therefor, shall be entered in the minute book kept by said board and on the assessment roll. Said minute book shall be filed with the assessor after the adjournment of the board of review and shall at all times be open to public inspection. In case the value of any specific property or the entire assessment of any person, partnership, or association is increased, or new property is added by the board, the clerk shall give immediate notice thereof by mail to each at the post office address shown on the assessment rolls, and at the conclusion of the action of the board therein the clerk shall post an alphabetical list of those whose assessments are thus raised and added, in a conspicuous place in the office or place of meeting of the board, and enter upon the records a statement that such posting has been made, which entry shall be conclusive evidence of the giving of the notice required. The board shall hold an adjourned meeting, with at least five days intervening after the posting of said notices, before final action with reference to the raising of assessments or the adding of property to the rolls is taken, and the posted notices shall state the time and place of holding such adjourned meeting, which time and place shall also be stated in the proceedings of the board.
[R60, §740; C73, §831; C97, §1371, 1372; S13, §1371, 1372; C24, 27, 31, 35, 39, §7130, 7131; C46, 50, 54, 58, §405.23, 442.3, 442.4; C62, 66, 71, 73, 75, 77, 79, 81, §441.36]
Referred to in §441.35
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.37B - Appeal to district court from property assessment appeal board.

441.37B Appeal to district court from property assessment appeal board.
1. A party who is aggrieved or adversely affected by a final action of the property assessment appeal board may seek judicial review of the action as provided in chapter 17A. Notwithstanding section 17A.19, subsection 2, a petition for judicial review of the action of the property assessment appeal board shall be filed in the district court of the county where the property that is subject to the appeal is located.
2. Notwithstanding any provision of chapter 17A to the contrary, for appeals taken from the property assessment appeal board to district court, new grounds in addition to those set out in the appeal to the property assessment appeal board shall not be pleaded.
3. Notwithstanding any provision of chapter 17A to the contrary, additional evidence to sustain those grounds set out in the appeal to the property assessment appeal board may not be introduced in an appeal to the district court.
4. A decision of the district court modifying an assessment shall be sent to the county auditor and the assessor, who shall correct the assessment books accordingly.
2017 Acts, ch 151, §17, 29
Referred to in §428.4, 441.37A, 602.8102(61)
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.38 - Appeal to district court from local board of review.

441.38 Appeal to district court from local board of review.
1. Appeals may be taken from the action of the local board of review with reference to protests of assessment, to the district court of the county in which the board holds its sessions within twenty days after the board’s adjournment or May 31, whichever date is later. For appeals taken from the local board of review directly to district court, new grounds in addition to those set out in the protest to the local board of review, as provided in section 441.37, may be pleaded. For appeals taken from the local board of review directly to district court, additional evidence to sustain those grounds set out in the protest to the local board of review may be introduced. The assessor shall have the same right to appeal and in the same manner as an individual taxpayer, public body, or other public officer as provided in section 441.42. Appeals shall be taken by filing a written notice of appeal with the clerk of district court. Filing of the written notice of appeal shall preserve all rights of appeal of the appellant.
2. Notice of appeal shall be served as an original notice on the chairperson, presiding officer, or clerk of the board of review after the filing of notice under subsection 1 with the clerk of district court.
3. The court shall hear the appeal in equity and determine anew all questions arising before the board of review that relate to the liability of the property to assessment or the amount of the assessment. The court shall consider all of the evidence and there shall be no presumption as to the correctness of the valuation or assessment appealed from. The court’s decision shall be certified by the clerk of the court to the county auditor and the assessor, who shall correct the assessment books accordingly.
[R60, §738; C73, §827, 831; C97, §1367, 1373; S13, §1373; C24, 27, 31, 35, 39, §7126, 7133; C46, §441.20; C50, 54, 58, §405.24, 441.27, 442.6; C62, 66, 71, 73, 75, 77, 79, 81, §441.38]
87 Acts, ch 198, §8; 90 Acts, ch 1192, §1; 2005 Acts, ch 140, §59; 2005 Acts, ch 150, §129; 2006 Acts, ch 1158, §63; 2008 Acts, ch 1191, §76; 2017 Acts, ch 151, §18, 29
Referred to in §428.4, 441.35, 441.37A, 443.11, 602.8102(61)
Manner of service,
R.C.P. 1.302 – 1.315
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.39 - Notice of assessment protests and appeals to taxing districts.

441.39 Notice of assessment protests and appeals to taxing districts.
1. If a property owner or aggrieved taxpayer appeals a decision of the board of review to the property assessment appeal board or to district court and requests an adjustment in valuation of one hundred thousand dollars or more, the assessor shall notify all affected taxing districts as shown on the last available tax list.
2. In addition to any other requirement for providing of notice, if a property owner or aggrieved taxpayer files a protest against the assessment of property valued by the assessor at five million dollars or more or files an appeal to the property assessment appeal board or the district court with regard to such property, the assessor shall provide notice to the school district in which such property is located within ten days of the filing of the protest or the appeal, as applicable.
[C97, §1373; S13, §1373; C24, 27, 31, 35, 39, §7134; C46, 50, 54, 58, §442.7; C62, 66, 71, 73, 75, 77, 79, 81, §441.39]
2005 Acts, ch 19, §56; 2005 Acts, ch 150, §130; 2017 Acts, ch 151, §19, 29
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.40 - Costs, fees, and expenses apportioned.

441.40 Costs, fees, and expenses apportioned.
The clerk of the court shall likewise certify to the county treasurer the costs assessed by the court on any appeal from a board of review to the district court, in all cases where the costs are taxed against the board of review or any taxing district. Thereupon the county treasurer shall compute and apportion the costs between the various taxing districts participating in the proceeds of the collection of the taxes involved in any such appeal, and the treasurer shall so compute and apportion the various amounts which the taxing districts are required to pay in proportion to the amount of taxes each of the taxing districts is entitled to receive from the whole amount of taxes involved in each of such appeals. The county treasurer shall deduct from the proceeds of all general taxes collected the amount of costs so computed and apportioned by the treasurer from the moneys due to each taxing district from general taxes collected. The amount deducted shall be certified to each taxing district in lieu of moneys collected. The county treasurer shall pay to the clerk of the district court the amount of the costs so computed, apportioned, and collected by the treasurer in all cases in which the costs have not been paid.
[R60, §730; C73, §390, 3810; C97, §592, 661, 674; S13, §592, 661, 674; SS15, §1056-b18; C24, 27, 31, 35, §5573, 5656, 5669, 6652, 6653; C39, §5573, 5656, 5669, 6652, 6653, 7134.1; C46, §359.48, 363.29, 363.43, 419.38, 419.39, 442.8; C50, 54, 58, §405A.4, 442.8; C62, 66, 71, 73, 75, 77, 79, 81, §441.40]
2017 Acts, ch 151, §20, 29; 2019 Acts, ch 59, §134
Referred to in §331.559, 602.8102(61)
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.41 - Legal counsel — special counsel.

441.41 Legal counsel — special counsel.
1. In the case of cities having an assessor, the city legal department shall represent the assessor and board of review in all litigation dealing with assessments. In the case of counties, the county attorney shall represent the assessor and board of review in all litigation dealing with assessments. Any taxing district interested in the taxes received from such assessments may be represented by an attorney and shall be required to appear by attorney upon written request of the assessor to the presiding officer of any such taxing district. Subject to review and prior approval by either the city legal department in the case of a city or the county attorney in the case of a county, the conference board may employ special counsel to assist the city legal department or county attorney as the case may be.
2. a. Upon the employment of special counsel described in subsection 1, the assessor shall provide a report to the department of revenue relating to the special counsel including but not limited to the following:
(1) The date the employment started.
(2) Justification for the employment.
(3) The name and hourly rate of the special counsel.
(4) Any other information the department may require.
b. An assessor shall report annually to the director of revenue on the cost of litigation for all matters dealing with assessments in which special counsel assisted the city legal department or county attorney as described in subsection 1.
c. The director of revenue shall adopt rules pursuant to chapter 17A to administer this section.
[C39, §7134.2; C46, 50, 54, 58, §405.26, 442.9; C62, 66, 71, 73, 75, 77, 79, 81, §441.41]
2017 Acts, ch 151, §21, 29; 2020 Acts, ch 1118, §108; 2021 Acts, ch 86, §77
Referred to in §331.756(56)
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.42 - Appeal on behalf of public.

441.42 Appeal on behalf of public.
1. Any officer of a county, city, township, drainage district, levee district, or school district interested or a taxpayer thereof may in like manner make complaint before said board of review in respect to the assessment of any property in the township, drainage district, levee district or city and an appeal from the action of the board of review in fixing the amount of assessment on any property concerning which such complaint is made, may be taken by any of such aforementioned officers.
2. Such appeal is in addition to the appeal allowed to the person whose property is assessed and shall be taken in the name of the county, city, township, drainage district, levee district, or school district interested, and tried in the same manner, except that the notice of appeal shall also be served upon the owner of the property concerning which the complaint is made and affected thereby or person required to return said property for assessment.
[S13, §1373; C24, 27, 31, 35, 39, §7135; C46, 50, 54, 58, §405.25, 442.10; C62, 66, 71, 73, 75, 77, 79, 81, §441.42]
2018 Acts, ch 1041, §127
Referred to in §421.1A, 441.37A, 441.38
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.43 - Power of court.

441.43 Power of court.
Upon trial of any appeal from the action of the board of review or of the property assessment appeal board fixing the amount of assessment upon any property concerning which complaint is made, the court may increase, decrease, or affirm the amount of the assessment appealed from.
[S13, §1373; C24, 27, 31, 35, 39, §7136; C46, 50, 54, 58, §405.24, 442.11; C62, 66, 71, 73, 75, 77, 79, 81, §441.43]
2005 Acts, ch 150, §131
Referred to in §443.11
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.44 - Notice of voluntary settlement.

441.44 Notice of voluntary settlement.
1. The property assessment appeal board may adopt rules establishing requirements for notices of voluntary settlements in appeals before the board to be served upon affected taxing districts.
2. A voluntary court settlement of an assessment appeal shall not be valid unless written notice of the settlement shall first be served upon each of the affected taxing districts.
[C46, 50, 54, 58, §405.27; C62, 66, 71, 73, 75, 77, 79, 81, §441.44]
2017 Acts, ch 151, §22, 29
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.45 - Abstract to state department of revenue.

441.45 Abstract to state department of revenue.
1. The county assessor of each county and each city assessor shall, on or before July 1 of each year, make out and transmit to the department of revenue an abstract of the real property in the assessor’s county or city, as the case may be, and file a copy of the abstract with the county auditor, in which the assessor shall set forth:
a. The number of acres of land and the aggregate taxable values of the land, exclusive of city lots, returned by the assessors, as corrected by the board of review.
b. The aggregate taxable values of real estate by class in each township and city in the county, returned as corrected by the board of review.
c. Other facts required by the director of revenue.
2. If a board of review continues in session beyond June 1, under sections 441.33 and 441.37, the abstract of the real property shall be made out and transmitted to the department of revenue within fifteen days after the date of final adjournment by the board.
[R60, §741; C73, §833; C97, §1377; S13, §1361; C24, 27, 31, 35, 39, §7117, 7139; C46, 50, 54, 58, §441.20, 442.14; C62, 66, 71, 73, 75, 77, 79, 81, §441.45]
83 Acts, ch 140, §1; 89 Acts, ch 296, §67; 2003 Acts, ch 145, §286; 2011 Acts, ch 25, §143
Referred to in §441.21, 443.22
2023 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
2023 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, chapters 427 through 440, and chapter 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; 2021 Acts, ch 80, §277
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.48 - Notice of adjustment — appeal — final action.

441.48 Notice of adjustment — appeal — final action.
1. Before the department of revenue adjusts the valuation of any class of property by 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 appeal the proposed adjustment, the board of supervisors or city council, city or county attorney, or other official of the county or assessing jurisdiction, as applicable, shall provide the department with written notice of intent to appeal within ten days of the notice provided by the department of revenue under subsection 1.
3. Upon receiving a timely notice of intent to appeal under subsection 2, the department shall schedule a hearing on the proposed adjustment with the county or assessing jurisdiction. A county or assessing jurisdiction may submit an oral presentation at the hearing supported by written documentation or may submit a written presentation in lieu of making an oral presentation at a hearing. The county or assessing jurisdiction shall submit all written documentation to the department prior to the date of the hearing or, if the county or assessing jurisdiction elects a written presentation, not later than the date the written presentation is submitted.
4. The appeal shall consist of a statement of the errors complained of with such facts and documentation as may lead to correction of such errors.
5. Appeals of the proposed adjustment under this section are not subject to chapter 17A. After the hearing is held or the written presentation is submitted, 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; 2022 Acts, ch 1032, §62; 2022 Acts, ch 1061, §27
See Code editor’s note on simple harmonization at the beginning of this Code volume
Section amended
2023 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
2023 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]
2023 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
2023 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]
2023 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]
2023 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 through 441.8.
[C62, 66, 71, 73, 75, 77, 79, 81, S81, §441.56; 81 Acts, ch 117, §1083]
2021 Acts, ch 80, §278
2023 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
2023 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
2023 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
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 443 - TAX LIST › Section 443.2 - Tax list.

443.2 Tax list.
1. 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.
2. 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 through 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; 2021 Acts, ch 80, §279
Referred to in §331.512, 420.207, 441.21, 443.21, 445.15
Limitation on section, §445.15
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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]
2023 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
2023 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
2023 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]
2023 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]
2023 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
2023 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]