reglab/statecodes huggingface dataset:
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES › Section 437B.18 - Statutes applicable.

437B.18 Statutes applicable.
1. Sections 437B.5, 437B.6, 437B.8, and 437B.9, and section 437B.10, subsection 1, are applicable to water utilities whose property is subject to the statewide property tax.
2. a. Section 422.26 applies with respect to the statewide property tax and penalties imposed by this chapter, except that, as applied to any tax imposed by this chapter, the lien provided shall be prior to and superior over all subsequent liens upon any personal property within this state or right to such personal property belonging to the taxpayer, without the necessity of recording the lien as provided in section 422.26. The requirement for recording, as applied to the statewide property tax imposed by this chapter, shall apply only to a lien upon real property. In order to preserve such lien against subsequent mortgagees, purchasers, or judgment creditors, for value and without notice of the lien, on any real property situated in a county, the director shall file with the recorder of the county in which the real property is located a notice of the lien.
b. The county recorder of each county shall index each lien showing the applicable entries specified in sections 558.49 and 558.52 and showing, under the names of taxpayers arranged alphabetically, all of the following:
(1) The name of the taxpayer.
(2) The name “State of Iowa” as claimant.
(3) Time the notice of lien was filed for recording.
(4) Date of notice.
(5) Amount of lien then due.
(6) Date of assessment.
(7) Date when the lien is satisfied.
c. The recorder shall endorse on each notice of lien the day, hour, and minute when filed for recording and the document reference number, shall preserve such notice, and shall promptly record the lien in the manner provided for recording real estate mortgages. The lien is effective from the time of the indexing of the lien.
d. The director, from moneys appropriated to the department of revenue for this purpose, shall pay recording fees as provided in section 331.604 for the recording of the lien, or for its satisfaction.
e. Upon the payment of the statewide property tax as to which the director has filed notice with a county recorder, the director shall promptly file with the recorder a satisfaction of the statewide property tax. The recorder shall enter the satisfaction on the notice on file in the recorder’s office and indicate that fact on the index.
2013 Acts, ch 94, §27, 35, 36
Referred to in §421.10
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES › Section 437B.19 - Deposit of tax proceeds.

437B.19 Deposit of tax proceeds.
All revenues received from imposition of the statewide property tax shall be deposited in the general fund of the state. Fifty percent of the revenues shall be available, as appropriated by the general assembly, to the department of management for salaries, support, services, and equipment to administer the replacement tax. The balance of the revenues shall be available, as appropriated by the general assembly, to the department of revenue for salaries, support, services, and equipment to administer and enforce the replacement tax and the statewide property tax.
2013 Acts, ch 94, §28, 35, 36
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES › Section 437B.20 - Records.

437B.20 Records.
Each water utility that is subject to the replacement tax or the statewide property tax shall maintain records associated with the replacement tax and the assessed value of property subject to the statewide property tax for a period of five years following the later of the original due date for filing a return pursuant to sections 437B.4 and 437B.17 in which such taxes are reported, or the date on which either such return is filed. Such records shall include those associated with any additions or dispositions of property, and the allocation of such property among local taxing districts.
2013 Acts, ch 94, §29, 35, 36
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.1 - Taxation procedure.

438.1 Taxation procedure.
Every person, partnership, association, corporation, or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, or motor fuels by means of pipelines other than natural gas pipelines permitted pursuant to chapter 479, whether such pipelines be owned or leased, shall be taxed as provided in this chapter.
[C31, 35, §7103-d1; C39, §7103.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.1]
98 Acts, ch 1194, §34, 40; 2008 Acts, ch 1032, §106
Referred to in §438.2
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.2 - Definitions.

438.2 Definitions.
1. 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.
2. “Pipeline company”, as used in this chapter, means any person, partnership, association, corporation, or syndicate that may own or operate or be engaged in operating or utilizing pipelines, other than natural gas pipelines permitted pursuant to chapter 479, for the purposes described in section 438.1.
[C31, 35, §7103-d2; C39, §7103.02; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.2]
98 Acts, ch 1194, §35, 40; 2000 Acts, ch 1148, §1; 2008 Acts, ch 1032, §106
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.3 - Statement required.

438.3 Statement required.
Every pipeline company having lines in the state of Iowa shall annually, on or before the first day of April in each year, make out and deliver to the department of revenue a statement, verified by the oath of an officer or agent of such pipeline company making such statement, showing in detail for the year ended December 31 next preceding:
1. The name of the company.
2. The nature of the company, whether a person or persons, an association, partnership, corporation or syndicate, and under the laws of what state organized.
3. The location of its principal office or place of business.
4. The name and post office address of the president, secretary, auditor, treasurer and superintendent or general manager.
5. The name and post office address of the chief officer or managing agent of the company in Iowa.
6. The whole number of miles of pipeline owned, operated or leased within the state, including a classification of the size, kind and weight thereof, separated, so as to show the mileage in each county, and each lesser taxing district.
7. A full and complete statement of the cost and actual present value of all buildings of every description owned by said pipeline company within the state and each lesser taxing district, not otherwise assessed.
8. The number, location, size and cost of each pressure pump or station.
9. Any and all other property owned by said pipeline company within the state which property must be classified and scheduled in such a manner as the director of revenue may by rule require.
10. The gross earnings of the entire company, and the gross earnings on business done within this state.
11. The operating expenses of the entire company and the operating expenses within this state.
12. The net earnings of the entire company and the net earnings within this state.
[C31, 35, §7103-d3; C39, §7103.03; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.3]
2003 Acts, ch 145, §286; 2008 Acts, ch 1032, §106; 2015 Acts, ch 109, §47, 75
Referred to in §438.12
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.4 - Real estate holdings.

438.4 Real estate holdings.
Every pipeline company required by law to report to the department of revenue under the provisions of this chapter shall, on or before the first day of April 1932, make to the department a detailed statement showing the amount of real estate owned or used by it on December 31, 1931, for pipeline purposes, the county in which said real estate is situated, including the rights-of-way, pumping or station grounds, buildings, storage or tank yards, equipment grounds for any and all purposes, with the estimated actual value thereof, in such manner as may be required by the department.
[C31, 35, §7103-d4; C39, §7103.04; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.4]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §48, 75
Referred to in §438.7
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.5 - Statement deemed permanent.

438.5 Statement deemed permanent.
Only one such detailed statement by any pipeline company shall be necessary, and when received by the department of revenue, it shall become the record of the pipeline lands of such company, and be deemed as annually thereafter reported for valuation and assessment by the department.
[C31, 35, §7103-d5; C39, §7103.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.5]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §49, 75
Referred to in §438.7
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.6 - Additional corrective statements.

438.6 Additional corrective statements.
On or before the first day of April of each subsequent year, such company shall, in like manner, report all real estate acquired for any of the pipeline purposes above named during the preceding calendar year; and also, a list of any real estate, previously reported, disposed of during the same period, which disposition shall be noted by the department of revenue in an appropriate column opposite to the description of said tract in the original report of the same in the record of pipeline land.
[C31, 35, §7103-d6; C39, §7103.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.6]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §50, 75
Referred to in §438.7
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.7 - Consolidated list of real estate.

438.7 Consolidated list of real estate.
The department of revenue shall, by some convenient method of binding, arrange the statements required to be made by sections 438.4 through 438.6 so as to form a consolidated list of all real estate reported to the department as being owned or used for pipeline purposes within the state of Iowa.
[C31, 35, §7103-d7; C39, §7103.07; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.7]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §51, 75; 2021 Acts, ch 80, §275
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.8 - Gross earnings.

438.8 Gross earnings.
For the purpose of making reports to the department of revenue, the gross earnings of a pipeline company, owning or operating a line or lines within this state, shall be computed and reported by said company upon such bases as the director may by rule require.
[C31, 35, §7103-d8; C39, §7103.08; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.8]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §52, 75
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.9 - Accounts — regulation.

438.9 Accounts — regulation.
The director of revenue may prescribe such rules with respect to the keeping of accounts by the pipeline companies doing business or having property in this state as will insure the accurate division of the accounts and the information to be reported, and uniformity in reporting the same to the department.
[C31, 35, §7103-d9; C39, §7103.09; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.9]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §53, 75
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.10 - Rules — promulgation.

438.10 Rules — promulgation.
The rules, method, and requirements herein provided to be made by the director of revenue shall be made and communicated in writing or printing to the said several pipeline companies, and shall be and become binding upon said pipeline companies as provided in chapter 17A; provided that the director shall have the power to prescribe supplemental or additional rules and requirements in the manner prescribed by chapter 17A.
[C31, 35, §7103-d10; C39, §7103.10; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.10]
2003 Acts, ch 145, §286
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.11 - Refusal to comply — penalty.

438.11 Refusal to comply — penalty.
If any pipeline company shall fail or refuse to obey and conform to the rules, method, and requirements so made and prescribed by the director of revenue under the provisions of this chapter, or to make the reports herein provided, the department shall proceed to assess the property of such pipeline company so failing or refusing, according to the best information obtainable, and shall then add to the department’s valuation of such pipeline company twenty-five percent thereof, which valuation and penalty shall be separately shown, and together shall constitute the assessment for that year.
[C31, 35, §7103-d11; C39, §7103.11; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.11]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §54, 75
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.12 - Amended and explanatory statements.

438.12 Amended and explanatory statements.
The department of revenue may demand, in writing, detailed, explanatory, and amended statements of any of the items mentioned in section 438.3, or any other item deemed to be important, to be furnished to the department by such pipeline company within thirty days from such demand in such form as the department may designate, which shall be verified as required for the original statement. The returns, both original and amended, shall show such other facts as the department, in writing, shall require.
[C31, 35, §7103-d12; C39, §7103.12; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.12]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §55, 75
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.13 - Basis of valuation and assessment.

438.13 Basis of valuation and assessment.
The said property shall be valued at its actual value, and the assessments shall be made upon the taxable value of the entire pipeline property within the state, except as otherwise provided, and the actual and taxable value so ascertained shall be assessed as provided by section 441.21; and shall include the rights-of-way, easements, the pipelines, stations, grounds, shops, buildings, pumps, and all other property, real and personal exclusively used in the operation of such pipeline. In assessing said pipeline company and its equipment, the department of revenue shall take into consideration the gross earnings and the net earnings for the entire property, and per mile, for the year ending December 31 preceding, and any and all other matters necessary to enable the department to make a just and equitable assessment of said pipeline property.
[C31, 35, §7103-d13; C39, §7103.13; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.13]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §56, 75
Referred to in §443.22
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.14 - Valuation and certification.

438.14 Valuation and certification.
The department of revenue shall on or before October 31 each year determine the value of pipeline property located in each taxing district of the state, and in fixing the value shall take into consideration the structures, equipment, pumping stations, etc., located in the taxing district, and shall transmit to the county auditor of each such county through and into which any pipeline may extend, a statement showing the assessed value of the property in each of the taxing districts of the county. The property shall then be taxed in the county and lesser taxing districts, based upon the valuation so certified, in the same manner as in other property.
[C31, 35, §7103-d14; C39, §7103.14; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.14]
2003 Acts, ch 145, §286; 2009 Acts, ch 60, §15; 2015 Acts, ch 109, §57, 75
Referred to in §331.512, 438.15
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.15 - Levy and collection of tax.

438.15 Levy and collection of tax.
At the first meeting of the board of supervisors held after the statement of the department of revenue under section 438.14 is received by the county auditor, the board shall cause the same to be entered on its minute book, and make and enter in the minute book an order describing and stating the assessed value of each pipeline lying in each city, township, or lesser taxing district in its county, through or into which the pipeline extends, as fixed by the department of revenue, which shall constitute the assessed value of the property for taxing purposes; and the taxes on the property, when collected by the county treasurer, shall be disposed of as other taxes. The county auditor shall transmit a copy of the order to the council of the city, or the trustees of the township, as the case may be.
[C31, 35, §7103-d15; C39, §7103.15; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.15]
2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §57; 2015 Acts, ch 109, §58, 75; 2016 Acts, ch 1073, §119
Referred to in §331.512
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.16 - Taxation procedure.

438.16 Taxation procedure.
All such pipeline property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purpose as the property of individuals within such counties, cities, townships and lesser taxing districts.
[C31, 35, §7103-d16; C39, §7103.16; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.16]
Referred to in §331.512
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.17 - Nonpayment of tax — collection.

438.17 Nonpayment of tax — collection.
If said tax is not paid, the county treasurer shall collect the same by whatever method may seem proper.
[C31, 35, §7103-d17; C39, §7103.17; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.17]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.18 - Nonpayment of tax — effect.

438.18 Nonpayment of tax — effect.
If said tax is not paid within the fiscal year in which the same is due, the company shall not be permitted thereafter to use the public or private property of the state of Iowa, or to operate in Iowa for any purpose.
[C31, 35, §7103-d18; C39, §7103.18; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.18]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 438 - PIPELINE COMPANIES TAX › Section 438.19 - Scope of chapter.

438.19 Scope of chapter.
The provisions of this chapter shall not apply to a gas distributing plant or company located entirely within any city and not a part of a pipeline transportation company. Such local municipal plant shall be taxed in the municipality where located.
[C31, 35, §7103-d19; C39, §7103.19; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.19]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 439 - REASSESSMENT OF TAXES › Section 439.1 - Reassessment and relevy.

439.1 Reassessment and relevy.
When by reason of nonconformity to any law, or by any omission, informality, or irregularity, or for any other cause, any tax heretofore or hereafter levied and assessed against any person, company, association, or corporation by the director of revenue is invalid or is adjudged illegal, the director may assess and levy a tax against such person, company, association, or corporation for the year or years for which such tax is invalid or illegal, or when necessary may assess and certify the same to the proper county officers, who shall levy such tax as by law in such cases made and provided, with the same force and effect as though done at the proper time and under any valid law, whether in force at the time of said levy and assessment or thereafter enacted.
[S13, §1330-h; C24, 27, 31, 35, 39, §7104; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §439.1]
2003 Acts, ch 145, §286
Referred to in §437.15, 439.2
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 439 - REASSESSMENT OF TAXES › Section 439.2 - Voluntary payments.

439.2 Voluntary payments.
When any person, company, association, or corporation, against whom any tax has been assessed and levied by the director of revenue and held invalid or illegal, shall have paid the same voluntarily or shall otherwise waive such invalidity and illegality, the director shall accept such tax in lieu of the tax to be raised by the reassessment and relevy provided for in section 439.1.
[S13, §1330-i; C24, 27, 31, 35, 39, §7105; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §439.2]
2003 Acts, ch 145, §286
Referred to in §437.15
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 440 - ASSESSMENT OF OMITTED PROPERTY › Section 440.1 - Definitions.

440.1 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 440 - ASSESSMENT OF OMITTED PROPERTY › Section 440.2 - Assessment of omitted property.

440.2 Assessment of omitted property.
When the department of revenue is vested with the power and duty to assess property and an assessment has, for any reason, been omitted, the department shall proceed to assess the property at any time within two years from the date at which such assessment should have been made. The omitted assessment may apply to not more than the assessment year in which the omitted assessment is made and the prior assessment year. Chapter 429 shall apply to assessments of omitted property.
[C27, 31, 35, §7105-a1; C39, §7105.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §440.1]
97 Acts, ch 158, §36; 99 Acts, ch 174, §1, 7
C2001, §440.2
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §59, 75
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 440 - ASSESSMENT OF OMITTED PROPERTY › Section 440.5 - Procedure — penalty.

440.5 Procedure — penalty.
If it is made to appear that the property is assessable by the department of revenue as omitted property, the department shall proceed in the manner in which the department would have proceeded had the assessment not been omitted, except that the department shall find the value of the omitted property for each year during which it has been omitted but for not more than the two previous assessment years and shall add ten percent to each yearly value as a penalty.
[C27, 31, 35, §7105-a5; C39, §7105.5; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §440.5]
99 Acts, ch 174, §2, 7; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §60, 75
Referred to in §440.6
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 440 - ASSESSMENT OF OMITTED PROPERTY › Section 440.6 - Fraudulent withholding — penalty.

440.6 Fraudulent withholding — penalty.
In case the property has been fraudulently withheld from assessment, the department of revenue may, in addition to the ten percent penalty under section 440.5, add any additional percent, not exceeding fifty percent.
[C27, 31, 35, §7105-a6; C39, §7105.6; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §440.6]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §61, 75; 2016 Acts, ch 1073, §120
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 440 - ASSESSMENT OF OMITTED PROPERTY › Section 440.7 - Entry on tax books.

440.7 Entry on tax books.
Should an assessment be made at such time in the year that, in the opinion of the department of revenue, said assessment cannot conveniently be entered on the current tax books, the department may direct that the assessment be entered on the first ensuing tax books.
[C27, 31, 35, §7105-a7; C39, §7105.7; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §440.7]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §62, 75
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 440 - ASSESSMENT OF OMITTED PROPERTY › Section 440.8 - Delinquency.

440.8 Delinquency.
A tax based on said assessment shall be deemed delinquent from and after its entry on the tax books.
[C27, 31, 35, §7105-a8; C39, §7105.8; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §440.8]
2023 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]
2022 Acts, ch 1021, §105
Referred to in §39.13, 331.401
Section amended
2023 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
2023 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
2023 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 or appointed to a succeeding term under section 441.8, subsection 1, 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; 2021 Acts, ch 86, §75
Referred to in §441.1, 441.7, 441.8, 441.56
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 441 - ASSESSMENT AND VALUATION OF PROPERTY › Section 441.7 - Special examination.

441.7 Special examination.
1. 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.
2. 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.
3. 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; 2022 Acts, ch 1032, §61
Referred to in §441.6, 441.56
Section amended
2023 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
2023 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
2023 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]
2023 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]
2023 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]
2023 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 chapter 427C 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; 2021 Acts, ch 80, §276
Referred to in §427A.1
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 shall 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.
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 post office addresses, 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; 2021 Acts, ch 132, §2
Section applies to assessments, notices, or other information provided by assessors on or after July 1, 2018;
2018 Acts, ch 1008, §2
2023 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