Chapter 441. ASSESSMENT AND VALUATION OF PROPERTY  


Section 441.1. Office of assessor created.
Section 441.2. Conference board.
Section 441.3. Examining board.
Section 441.4. Removal of member.
Section 441.5. Examination and certification of applicants — incumbents.
Section 441.6. Appointment of assessor.
Section 441.7. Special examination.
Section 441.8. Term — continuing education — filling vacancy.
Section 441.9. Removal of assessor.
Section 441.10. Deputies — examination and appointment — suspension or discharge.
Section 441.11. Incumbent deputy assessors.
Section 441.12.
Section 441.13. Office personnel.
Section 441.14.
Section 441.15. Bond.
Section 441.16. Budget — assessment expense fund.
Section 441.17. Duties of assessor.
Section 441.18. Listing and valuation.
Section 441.19. Owner to assist — provisions for assessment.
Section 441.20.
Section 441.21. Actual, assessed, and taxable value.
Section 441.21A. Commercial and industrial property tax replacement — replacement claims.
Section 441.22. Forest and fruit-tree reservations.
Section 441.23. Notice of valuation.
Section 441.24. Refusal to furnish statement.
Section 441.25. False statement.
Section 441.26. Assessment rolls and books.
Section 441.27. Uniform assessment rolls.
Section 441.28. Assessment rolls — change — notice to taxpayer.
Section 441.29. Plat book — index system.
Section 441.30. Informal assessment review period — recommendation.
Section 441.31. Board of review.
Section 441.32. Terms — vacancies.
Section 441.33. Sessions of board of review.
Section 441.34. Quarters — hours — expenses.
Section 441.35. Powers of review board.
Section 441.36. Change of assessment — notice.
Section 441.37. Protest of assessment — grounds.
Section 441.37A. Appeal of protest to property assessment appeal board.
Section 441.38. Appeal to district court.
Section 441.38A. Notice to school district.
Section 441.38B. Appeal to district court from property assessment appeal board.
Section 441.39. Trial on appeal.
Section 441.40. Costs, fees, and expenses apportioned.
Section 441.41. Legal counsel.
Section 441.42. Appeal on behalf of public.
Section 441.43. Power of court.
Section 441.44. Notice of voluntary settlement.
Section 441.45. Abstract to state department of revenue.
Section 441.46. Assessment date.
Section 441.47. Adjusted valuations.
Section 441.48. Notice of adjustment.
Section 441.49. Adjustment by auditor.
Section 441.50. Appraisers employed.
Section 441.51.
Section 441.52. Failure to perform duty.
Section 441.53. Definitions.
Section 441.54. Construction.
Section 441.55. Conflicting laws.
Section 441.56. Assessor’s duties — combined appointment.
Section 441.57.
Section 441.58.
Section 441.59.
Section 441.60.
Section 441.61.
Section 441.62.
Section 441.63.
Section 441.64.
Section 441.65.
Section 441.66.
Section 441.67.
Section 441.68.
Section 441.69.
Section 441.70.
Section 441.71.
Section 441.72. Assessment of platted lots.
Section 441.73. Litigation expense fund.