Subtitle 2 - Property Taxes
- CHAPTER 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT
- 425.1 - HOMESTEAD CREDIT FUND -- APPORTIONMENT -- PAYMENT.
- 425.10 - REVERSAL OF ALLOWED CLAIM.
- 425.11 - DEFINITIONS.
- 425.12 - INDIAN LAND.
- 425.13 - CONSPIRACY TO DEFRAUD.
- 425.14
- 425.15 - DISABLED VETERAN TAX CREDIT.
- 425.16 - ADDITIONAL TAX CREDIT.
- 425.17 - DEFINITIONS.
- 425.18 - RIGHT TO FILE A CLAIM.
- 425.19 - CLAIM AND CREDIT OR REIMBURSEMENT.
- 425.2 - QUALIFYING FOR CREDIT.
- 425.20 - FILING DATES -- AFFIDAVIT -- EXTENSION.
- 425.21 - SATISFACTION OF OUTSTANDING TAX LIABILITIES.
- 425.22 - ONE CLAIMANT PER HOUSEHOLD.
- 425.23 - SCHEDULE FOR CLAIMS FOR CREDIT OR REIMBURSEMENT.
- 425.24 - MAXIMUM PROPERTY TAX FOR PURPOSE OF CREDIT OR REIMBURSEMENT.
- 425.25 - ADMINISTRATION.
- 425.26 - PROOF OF CLAIM.
- 425.27 - AUDIT -- RECALCULATION OR DENIAL.
- 425.28 - WAIVER OF CONFIDENTIALITY.
- 425.29 - FALSE CLAIM -- PENALTY.
- 425.3 - VERIFICATION OF CLAIMS FOR HOMESTEAD CREDIT.
- 425.30 - NOTICES.
- 425.31 - APPEALS.
- 425.32 - DISALLOWANCE OF CERTAIN CLAIMS.
- 425.33 - RENT INCREASE -- REQUEST AND ORDER FOR REDUCTION.
- 425.34 - HEARINGS AND APPEALS.
- 425.35 - DEFENSE TO ACTION FOR NONPAYMENT OF RENT.
- 425.36 - DISCRIMINATION IN RENTALS OR RENT CHARGES.
- 425.37 - RULES.
- 425.38
- 425.39 - FUND CREATED -- APPROPRIATION -- PRIORITY.
- 425.4 - CERTIFICATION TO TREASURER.
- 425.40 - LOW-INCOME FUND CREATED.
- 425.5 - CORRECTING LISTING.
- 425.6 - WAIVER BY NEGLECT.
- 425.7 - APPEALS PERMITTED -- DISALLOWED CLAIMS AND PENALTY.
- 425.8 - FORMS -- RULES.
- 425.9 - CREDITS IN EXCESS OF TAX -- APPEALS -- REFUNDS.
- CHAPTER 425A - FAMILY FARM TAX CREDIT
- CHAPTER 426 - AGRICULTURAL LAND TAX CREDIT
- CHAPTER 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS
- 426A.1 - DEFINITIONS.
- 426A.10
- 426A.11 - MILITARY SERVICE -- EXEMPTIONS.
- 426A.12 - EXEMPTIONS TO RELATIVES.
- 426A.13 - CLAIM FOR MILITARY TAX EXEMPTION -- DISCHARGE RECORDED.
- 426A.14 - ALLOWANCE -- CONTINUING EFFECTIVENESS.
- 426A.15 - PENALTY.
- 426A.1A - APPROPRIATION.
- 426A.2 - MILITARY SERVICE TAX CREDIT.
- 426A.3 - COMPUTATION BY AUDITOR.
- 426A.4 - CERTIFICATION BY DIRECTOR OF REVENUE.
- 426A.5 - PROPORTIONATE SHARES TO DISTRICTS.
- 426A.6 - SETTING ASIDE ALLOWANCE.
- 426A.7 - FORMS -- RULES.
- 426A.8 - EXCESS REMITTED -- APPEALS.
- 426A.9 - ERRONEOUS CREDITS.
- CHAPTER 426B - PROPERTY TAX RELIEF == MENTAL HEALTH, MENTAL RETARDATION, AND DEVELOPMENTAL DISABILITIES SERVICES
- CHAPTER 427 - PROPERTY EXEMPT AND TAXABLE
- 427.1 - EXEMPTIONS.
- 427.10 - ABATEMENT.
- 427.11 - GRANTEE OR DEVISEE TO PAY TAX.
- 427.12 - SUSPENDED TAX RECORD.
- 427.13 - WHAT TAXABLE.
- 427.14 - COUNTY LANDS.
- 427.15 - INTEREST OF LESSEE.
- 427.16 - HISTORIC PROPERTY -- REHABILITATION TAX EXEMPTION -- APPLICATION.
- 427.17
- 427.18 - TOKEN TAX LIABILITY ACCRUES.
- 427.19 - EXEMPTIONS ELIGIBILITY -- PRORATING.
- 427.2 - TAXABLE PROPERTY ACQUIRED THROUGH EMINENT DOMAIN.
- 427.2A - TAXATION OF LIFE ESTATE IN PROPERTY DONATED TO PUBLIC.
- 427.3 - ABATEMENT OF TAXES OF CERTAIN EXEMPT ENTITIES.
- 427.4 THROUGH 427.7
- 427.8 - PETITION FOR SUSPENSION OR ABATEMENT OF TAXES, ASSESSMENTS, AND RATES OR CHARGES, INCLUDING INTEREST, FEES, AND COSTS.
- 427.9 - SUSPENSION OF TAXES, ASSESSMENTS, AND RATES OR CHARGES, INCLUDING INTEREST, FEES, AND COSTS.
- CHAPTER 427A - PERSONAL PROPERTY TAX REPLACEMENT
- CHAPTER 427B - SPECIAL TAX PROVISIONS
- 427B.1 - ACTUAL VALUE ADDED EXEMPTION FROM TAX -- PUBLIC HEARING.
- 427B.10 THROUGH 427B.12
- 427B.13
- 427B.14
- 427B.15 AND 427B.16
- 427B.17 - PROPERTY SUBJECT TO SPECIAL VALUATION.
- 427B.18 - REPLACEMENT.
- 427B.19 - ASSESSOR AND COUNTY AUDITOR DUTIES.
- 427B.19A - FUND CREATED.
- 427B.19B - GUARANTEE OF STATE REPLACEMENT FUNDS.
- 427B.19C - ADJUSTMENT OF CERTAIN ASSESSMENTS REQUIRED.
- 427B.19D - APPEAL FOR STATE ASSISTANCE.
- 427B.2 - ZONING UNDER CHAPTER 335.
- 427B.20 - LOCAL OPTION REMEDIAL ACTION PROPERTY TAX CREDIT -- PUBLIC HEARING.
- 427B.21 - APPLICATION FOR CREDIT BY UNDERGROUND STORAGE TANK OWNER OR OPERATOR -- APPROVAL BY COUNTY BOARD OF SUPERVISORS OR CITY COUNCIL.
- 427B.22 - CREDIT MAY BE REPEALED.
- 427B.23 THROUGH 427B.25
- 427B.26 - SPECIAL VALUATION OF WIND ENERGY CONVERSION PROPERTY.
- 427B.3 - PERIOD OF PARTIAL EXEMPTION.
- 427B.4 - APPLICATION FOR EXEMPTION BY PROPERTY OWNER.
- 427B.5 - EXEMPTION MAY BE REPEALED.
- 427B.6 - DUAL EXEMPTIONS PROHIBITED.
- 427B.7 - ACTUAL VALUE ADDED EXEMPTION FROM TAX -- CATTLE FACILITIES.
- 427B.8 AND 427B.9
- CHAPTER 427C - FOREST AND FRUIT=TREE RESERVATIONS
- 427C.1 - TAX EXEMPTION.
- 427C.10 - RESTRAINT OF LIVESTOCK AND LIMITATION ON USE.
- 427C.11 - PENALTY.
- 427C.12 - APPLICATION -- INSPECTION -- CONTINUATION OF EXEMPTION -- RECAPTURE OF TAX.
- 427C.13 - REPORT TO DEPARTMENT OF NATURAL RESOURCES.
- 427C.2 - RESERVATIONS.
- 427C.3 - FOREST RESERVATION.
- 427C.4 - REMOVAL OF TREES.
- 427C.5 - FOREST TREES.
- 427C.6 - GROVES.
- 427C.7 - FRUIT-TREE RESERVATION -- DURATION OF EXEMPTION.
- 427C.8 - FRUIT TREES.
- 427C.9 - REPLACING TREES.
- CHAPTER 428 - LISTING PROPERTY FOR TAXATION
- 428.1 - LISTING OF PROPERTY.
- 428.10
- 428.11
- 428.12
- 428.13 THROUGH 428.15
- 428.16 THROUGH 428.19
- 428.2 - LISTING PROPERTY OF ANOTHER.
- 428.20 - DEFINITIONS.
- 428.21
- 428.22 - LOCKER PLANTS.
- 428.23 - MANUFACTURER TO LIST.
- 428.24 - PUBLIC UTILITY PLANTS.
- 428.25 - PROPERTY IN DIFFERENT DISTRICTS.
- 428.26 - PERSONAL PROPERTY.
- 428.27 - CAPITAL STOCK LISTED AND ASSESSED.
- 428.28 - ANNUAL REPORT BY UTILITY.
- 428.29 - ASSESSMENT AND CERTIFICATION.
- 428.3
- 428.30 AND 428.31
- 428.32 AND 428.33
- 428.34
- 428.35 - GRAIN HANDLED.
- 428.36
- 428.37
- 428.4 - REAL ESTATE -- BUILDINGS.
- 428.5 - UNKNOWN OWNERS.
- 428.6 - DECEASED OWNER.
- 428.7 - DESCRIPTION OF TRACTS -- MANNER.
- 428.8
- 428.9
- CHAPTER 428A - REAL ESTATE TRANSFER TAX
- 428A.1 - AMOUNT OF TAX ON TRANSFERS -- DECLARATION OF VALUE.
- 428A.10 - PENALTY.
- 428A.11 - ENFORCEMENT.
- 428A.12
- 428A.13 - NONAPPLICABILITY.
- 428A.14
- 428A.15 - PENAL PROVISIONS.
- 428A.2 - EXCEPTIONS.
- 428A.3 - WHO LIABLE FOR TAX.
- 428A.4 - RECORDING REFUSED.
- 428A.5 - DOCUMENTATION OF PAYMENT.
- 428A.6
- 428A.7 - FORMS PROVIDED BY DIRECTOR OF REVENUE.
- 428A.8 - REMITTANCE TO STATE TREASURER -- PORTION RETAINED IN COUNTY.
- 428A.9 - REFUND OF TAX.
- CHAPTER 429 - NOTIFICATION OF TAXPAYERS
- CHAPTER 430 - RESERVED
- CHAPTER 430A - LOAN AGENCIES TAX
- CHAPTER 431 - RESERVED
- CHAPTER 432 - INSURANCE COMPANIES TAX
- 432.1 - TAX ON GROSS PREMIUMS -- EXCLUSIONS.
- 432.10 - SUFFICIENCY OF REMITTED TAX -- NOTICE.
- 432.11
- 432.12
- 432.12A - HISTORIC PRESERVATION AND CULTURAL AND ENTERTAINMENT DISTRICT TAX CREDIT.
- 432.12B - VENTURE CAPITAL FUND INVESTMENT TAX CREDIT.
- 432.12C - INVESTMENT TAX CREDITS.
- 432.12D - ENDOW IOWA TAX CREDIT.
- 432.12E - TAX CREDITS FOR WIND ENERGY PRODUCTION AND RENEWABLE ENERGY.
- 432.12F - ECONOMIC DEVELOPMENT REGION REVOLVING FUND CONTRIBUTION TAX CREDITS.
- 432.12G - WAGE-BENEFITS TAX CREDIT.
- 432.12H - TAX CREDIT FOR CERTAIN SALES TAXES PAID BY THIRD-PARTY DEVELOPERS.
- 432.12I - IOWA FUND OF FUNDS TAX CREDIT.
- 432.12J - FILM QUALIFIED EXPENDITURE TAX CREDIT.
- 432.12K - FILM INVESTMENT TAX CREDIT.
- 432.12L - REDEVELOPMENT TAX CREDIT.
- 432.13 - PREMIUM TAX EXEMPTION -- HAWK-I PROGRAM -- STATE EMPLOYEE BENEFITS.
- 432.14 - STATUTE OF LIMITATIONS.
- 432.2 - MUTUAL SERVICE CORPORATIONS.
- 432.3 - RECEIPTS -- CERTIFICATE OF AUTHORITY.
- 432.4 - DEDUCTION FOR DEBTS.
- 432.5 - RISK RETENTION GROUPS.
- 432.6 - PERSONAL AND REAL PROPERTY.
- 432.7 - ASSESSMENT.
- 432.8
- 432.9 - DEBTS DEDUCTIBLE.
- CHAPTER 432A - MARINE INSURANCE TAX
- 432A.1 - AMOUNT OF TAX ON UNDERWRITING PROFIT.
- 432A.2 - PROFIT WITHIN THIS STATE.
- 432A.3 - PROFIT WITHIN UNITED STATES.
- 432A.4 - COMPUTATION OF NET EARNED PREMIUMS.
- 432A.5 - EXPENSES INCURRED.
- 432A.6 - COMPUTATION OF TAX ON OCEAN MARINE INSURANCE PROFIT.
- 432A.7 - TAX PAYABLE ANNUALLY.
- 432A.8 - FILING TAX RETURN.
- 432A.9 - UNDERWRITING PROFITS TAX IN LIEU OF OTHER TAXES.
- CHAPTER 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX
- 433.1 - STATEMENT REQUIRED.
- 433.10 - RATE OF TAXATION -- COLLECTION.
- 433.11 - OTHER REAL PROPERTY.
- 433.12 - DEFINITIONS.
- 433.13 - LINE OPERATED BY RAILROAD.
- 433.14 - MAPS REQUIRED.
- 433.15 - FAILURE TO FILE.
- 433.2 - ADDITIONAL STATEMENT.
- 433.3 - FAILURE TO MAKE STATEMENT.
- 433.4 - ASSESSMENT.
- 433.5 - ACTUAL VALUE PER MILE.
- 433.6 - TAXABLE VALUE.
- 433.7 - HEARING.
- 433.8 - ASSESSMENT IN EACH COUNTY -- HOW CERTIFIED.
- 433.9 - ENTRY OF CERTIFICATE.
- CHAPTER 434 - RAILWAY COMPANIES TAX
- 434.1 - DEFINITIONS.
- 434.10 - REPORTS ADDITIONAL.
- 434.11 - ADDITIONAL RULES AND REGULATIONS.
- 434.12 - REFUSAL TO OBEY.
- 434.13 - OPERATING EXPENSES.
- 434.14 - AMENDED STATEMENT.
- 434.15 - ASSESSMENT OF RAILWAYS.
- 434.16 - ASSESSMENT OF SLEEPING AND DINING CARS.
- 434.17 - CERTIFICATION TO COUNTY AUDITORS.
- 434.18 - PLATS.
- 434.19 - FAILURE TO FILE.
- 434.2 - WHEN ASSESSED -- STATEMENT REQUIRED.
- 434.20 - PROPERTY ASSESSED BY LOCAL AUTHORITIES.
- 434.21 - ROADBEDS.
- 434.22 - LEVY AND COLLECTION OF TAX.
- 434.23 - RATES -- PURPOSES.
- 434.3 THROUGH 434.5
- 434.6 - SLEEPING AND DINING CARS.
- 434.7 - GROSS EARNINGS.
- 434.8 - METHOD OF ACCOUNTING.
- 434.9 - NET EARNINGS.
- CHAPTER 435 - PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES
- 435.1 - DEFINITIONS.
- 435.18 - PENALTY.
- 435.19 THROUGH 435.21
- 435.2 - PLACEMENT AND TAXATION.
- 435.22 - ANNUAL TAX -- CREDIT.
- 435.23 - EXEMPTIONS -- PRORATING TAX.
- 435.24 - COLLECTION OF TAX.
- 435.25 - APPORTIONMENT AND COLLECTION OF TAXES.
- 435.26 - CONVERSION TO REAL PROPERTY.
- 435.26A - SURRENDER OF TITLE.
- 435.27 - RECONVERSION.
- 435.28 - COUNTY TREASURER TO NOTIFY ASSESSOR.
- 435.29 - CIVIL PENALTY.
- 435.3 THROUGH 435.17
- 435.30 THROUGH 435.32
- 435.33 - RENT REIMBURSEMENT.
- 435.34 - MODULAR HOME EXEMPTION.
- 435.35 - EXISTING HOME OUTSIDE OF MANUFACTURED HOME COMMUNITY OR MOBILE HOME PARK -- EXEMPTION.
- CHAPTER 436 - EXPRESS COMPANIES TAX
- CHAPTER 437 - ELECTRIC TRANSMISSION LINES TAX
- 437.1 - DEFINITIONS.
- 437.10 - ENTRY OF CERTIFICATE.
- 437.11 - RATE -- PURPOSES.
- 437.12 - ASSESSMENT EXCLUSIVE.
- 437.13 - LOCAL ASSESSMENT.
- 437.14
- 437.15 - REASSESSMENT -- PROCEDURE AND REQUIREMENTS.
- 437.2 - STATEMENT REQUIRED.
- 437.3 - VERIFICATION.
- 437.4 - ADDITIONAL STATEMENT.
- 437.5 - FAILURE TO FURNISH.
- 437.6 - ACTUAL VALUE.
- 437.7 - TAXABLE VALUE.
- 437.8 - HEARING.
- 437.9 - COUNTY ASSESSMENT -- CERTIFICATION.
- CHAPTER 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
- 437A.1 - CLASSIFICATION OF CHAPTER.
- 437A.10 - JUDICIAL REVIEW.
- 437A.11 - LIEN -- ACTIONS AUTHORIZED.
- 437A.12 - SERVICE OF NOTICE.
- 437A.13 - PENALTIES -- OFFENSES -- LIMITATION.
- 437A.14 - CORRECTION OF ERRORS -- REFUNDS OR CREDITS OF REPLACEMENT TAX PAID -- INFORMATION CONFIDENTIAL -- PENALTY.
- 437A.15 - ALLOCATION OF REVENUE.
- 437A.16 - ASSESSMENT EXCLUSIVE.
- 437A.17 - STATUTES APPLICABLE -- RATE CALCULATIONS.
- 437A.17A - CENTRALLY ASSESSED PROPERTY TAX ADJUSTMENT.
- 437A.17B - REIMBURSEMENT FOR RENEWABLE ENERGY.
- 437A.17C - REIMBURSEMENT FOR SOY-BASED TRANSFORMER FLUID.
- 437A.18 - TAX IMPOSITION.
- 437A.19 - ADJUSTMENT TO ASSESSED VALUE -- REPORTING REQUIREMENTS.
- 437A.2 - PURPOSES.
- 437A.20 - TAX EXEMPTIONS.
- 437A.21 - RETURN AND PAYMENT REQUIREMENTS.
- 437A.22 - STATUTES APPLICABLE.
- 437A.23 - DEPOSIT OF TAX PROCEEDS.
- 437A.24 - RECORDS.
- 437A.25 - RULES.
- 437A.3 - DEFINITIONS.
- 437A.4 - REPLACEMENT TAX IMPOSED ON DELIVERY OF ELECTRICITY.
- 437A.5 - REPLACEMENT TAX IMPOSED ON DELIVERY OF NATURAL GAS.
- 437A.6 - REPLACEMENT TAX IMPOSED ON ELECTRIC GENERATION.
- 437A.7 - REPLACEMENT TAX IMPOSED ON ELECTRIC TRANSMISSION.
- 437A.8 - RETURN AND PAYMENT REQUIREMENTS -- RATE ADJUSTMENTS.
- 437A.9 - FAILURE TO FILE RETURN -- INCORRECT RETURN.
- CHAPTER 438 - PIPELINE COMPANIES TAX
- 438.1 - TAXATION PROCEDURE.
- 438.10 - RULES -- PROMULGATION.
- 438.11 - REFUSAL TO COMPLY -- PENALTY.
- 438.12 - AMENDED AND EXPLANATORY STATEMENTS.
- 438.13 - BASIS OF VALUATION AND ASSESSMENT.
- 438.14 - VALUATION AND CERTIFICATION.
- 438.15 - ASSESSED VALUE IN EACH TAXING DISTRICT -- RECORD.
- 438.16 - TAXATION PROCEDURE.
- 438.17 - COLLECTION.
- 438.18 - NONPAYMENT OF TAX -- EFFECT.
- 438.19 - SCOPE OF CHAPTER.
- 438.2 - DEFINITIONS.
- 438.3 - STATEMENT REQUIRED.
- 438.4 - REAL ESTATE HOLDINGS.
- 438.5 - STATEMENT DEEMED PERMANENT.
- 438.6 - ADDITIONAL CORRECTIVE STATEMENTS.
- 438.7 - CONSOLIDATED LIST OF REAL ESTATE.
- 438.8 - GROSS EARNINGS.
- 438.9 - ACCOUNTS -- REGULATION.
- CHAPTER 439 - REASSESSMENT OF TAXES
- CHAPTER 440 - ASSESSMENT OF OMITTED PROPERTY
- CHAPTER 441 - ASSESSMENT AND VALUATION OF PROPERTY
- 441.1 - OFFICE OF ASSESSOR CREATED.
- 441.10 - EXAMINATION AND APPOINTMENT OF DEPUTIES -- INCUMBENTS.
- 441.11 - INCUMBENT DEPUTY ASSESSORS.
- 441.12
- 441.13 - OFFICE PERSONNEL.
- 441.14
- 441.15 - BOND.
- 441.16 - BUDGET.
- 441.17 - DUTIES OF ASSESSOR.
- 441.18 - LISTING AND VALUATION.
- 441.19 - OWNER TO ASSIST -- PROVISIONS FOR ASSESSMENT.
- 441.2 - CONFERENCE BOARD.
- 441.20
- 441.21 - ACTUAL, ASSESSED, AND TAXABLE VALUE.
- 441.21A
- 441.22 - FOREST AND FRUIT-TREE RESERVATIONS.
- 441.23 - NOTICE OF VALUATION.
- 441.24 - REFUSAL TO FURNISH STATEMENT.
- 441.25 - FALSE STATEMENT.
- 441.26 - ASSESSMENT ROLLS AND BOOKS.
- 441.27 - UNIFORM ASSESSMENT ROLLS.
- 441.28 - ASSESSMENT ROLLS -- CHANGE -- NOTICE TO TAXPAYER.
- 441.29 - PLAT BOOK -- INDEX SYSTEM.
- 441.3 - EXAMINING BOARD.
- 441.30
- 441.31 - BOARD OF REVIEW.
- 441.32 - TERMS -- VACANCIES.
- 441.33 - SESSIONS OF BOARD OF REVIEW.
- 441.34 - QUARTERS -- HOURS -- EXPENSES.
- 441.35 - POWERS OF REVIEW BOARD.
- 441.36 - CHANGE OF ASSESSMENT -- NOTICE.
- 441.37 - PROTEST OF ASSESSMENT -- GROUNDS.
- 441.37A - APPEAL OF PROTEST TO PROPERTY ASSESSMENT APPEAL BOARD.
- 441.38 - APPEAL TO DISTRICT COURT.
- 441.38A - NOTICE TO SCHOOL DISTRICT.
- 441.38B - APPEAL TO DISTRICT COURT FROM PROPERTY ASSESSMENT APPEAL BOARD.
- 441.39 - TRIAL ON APPEAL.
- 441.4 - REMOVAL OF MEMBER.
- 441.40 - COSTS, FEES AND EXPENSES APPORTIONED.
- 441.41 - LEGAL COUNSEL.
- 441.42 - APPEAL ON BEHALF OF PUBLIC.
- 441.43 - POWER OF COURT.
- 441.44 - NOTICE OF VOLUNTARY SETTLEMENT.
- 441.45 - ABSTRACT TO STATE DEPARTMENT OF REVENUE.
- 441.46 - ASSESSMENT DATE.
- 441.47 - ADJUSTED VALUATIONS.
- 441.47A
- 441.48 - NOTICE OF ADJUSTMENT.
- 441.49 - ADJUSTMENT BY AUDITOR.
- 441.5 - EXAMINATION AND CERTIFICATION OF APPLICANTS -- INCUMBENTS.
- 441.50 - APPRAISERS EMPLOYED.
- 441.51
- 441.52 - FAILURE TO PERFORM DUTY.
- 441.53 - DEFINITIONS.
- 441.54 - CONSTRUCTION.
- 441.55 - CONFLICTING LAWS.
- 441.56 - ASSESSOR'S DUTIES -- COMBINED APPOINTMENT.
- 441.57
- 441.58 THROUGH 441.64
- 441.6 - APPOINTMENT OF ASSESSOR.
- 441.65 THROUGH 441.71
- 441.7 - SPECIAL EXAMINATION.
- 441.72 - ASSESSMENT OF PLATTED LOTS.
- 441.73 - LITIGATION EXPENSE FUND.
- 441.8 - TERM -- CONTINUING EDUCATION -- FILLING VACANCY.
- 441.9 - REMOVAL OF ASSESSOR.
- CHAPTERS 442 - and 442A RESERVED
- CHAPTER 443 - TAX LIST
- 443.1 - CONSOLIDATED TAX.
- 443.10 - EXPENSE -- REPORT TO SUPERVISORS.
- 443.11 - PROCEDURE ON APPEAL.
- 443.12 - CORRECTIONS BY TREASURER.
- 443.13 - ACTION BY TREASURER -- APPORTIONMENT.
- 443.14 - DUTY OF TREASURER.
- 443.15 - TIME LIMIT.
- 443.16 - ENTRY BY TREASURER -- DETAILS REQUIRED.
- 443.17 - PRESUMPTION OF TWO-YEAR OWNERSHIP.
- 443.18 - REAL ESTATE -- DUTY OF OWNER.
- 443.19 - IRREGULARITIES, ERRORS, AND OMISSIONS -- EFFECT.
- 443.2 - TAX LIST.
- 443.20
- 443.21 - ASSESSMENTS CERTIFIED TO COUNTY AUDITOR.
- 443.22 - UNIFORM ASSESSMENTS MANDATORY.
- 443.23 - DEFINITION.
- 443.23A - DEFINITIONS.
- 443.3 - CORRECTION -- TAX APPORTIONED.
- 443.4 - TAX LIST DELIVERED -- INFORMALITY AND DELAY.
- 443.5
- 443.6 - CORRECTIONS BY AUDITOR.
- 443.7 - NOTICE.
- 443.8 - RIGHT OF APPEAL.
- 443.9 - ADJUSTMENT OF ACCOUNTS.
- CHAPTER 443A - RESERVED
- CHAPTER 444 - TAX LEVIES
- 444.1 - BASIS FOR AMOUNT OF TAX.
- 444.10 THROUGH 444.12
- 444.13
- 444.14 THROUGH 444.19
- 444.2 - AMOUNTS CERTIFIED IN DOLLARS.
- 444.20
- 444.21 - GENERAL FUND OF THE STATE.
- 444.22 - ANNUAL LEVY.
- 444.23 - RATE CERTIFIED TO COUNTY AUDITOR.
- 444.24
- 444.25
- 444.25A THROUGH 444.27
- 444.28
- 444.3 - COMPUTATION OF RATE.
- 444.4 - FRACTIONAL RATES DISREGARDED.
- 444.5
- 444.6 - RECORD OF RATES.
- 444.7 - EXCESSIVE TAX PROHIBITED.
- 444.8 - MANDATORY PROVISIONS.
- 444.8A - DEFINITIONS.
- 444.9
- CHAPTER 445 - TAX COLLECTION
- 445.1 - DEFINITION OF TERMS.
- 445.10 - FORMER DELINQUENT TAXES.
- 445.11 - SPECIAL ASSESSMENT LEVY SUBMITTED.
- 445.12 - ADDITIONAL DATA FOR SPECIAL ASSESSMENTS.
- 445.13
- 445.14 - ENTRIES ON THE COUNTY SYSTEM.
- 445.15 - LIMITATIONS.
- 445.16 - ABATEMENT OR COMPROMISE OF TAX.
- 445.17
- 445.18 - EFFECT OF COMPROMISE PAYMENT OR ABATEMENT.
- 445.19 AND 445.20
- 445.2 - DUTY OF COUNTY TREASURER.
- 445.21
- 445.22 - SUBSEQUENT COLLECTION.
- 445.23 - STATEMENT OF TAXES DUE.
- 445.24 - EFFECT OF STATEMENT AND RECEIPT.
- 445.25 THROUGH 445.27
- 445.28 - TAX LIEN.
- 445.29
- 445.3 - ACTIONS AUTHORIZED.
- 445.30 - LIEN BETWEEN VENDOR AND PURCHASER.
- 445.31 - LIEN FOLLOWS CERTAIN PERSONAL PROPERTY.
- 445.32 - LIENS ON BUILDINGS OR IMPROVEMENTS.
- 445.33 THROUGH 445.35
- 445.36 - PAYMENT -- INSTALLMENTS.
- 445.36A - PARTIAL PAYMENTS.
- 445.37 - WHEN DELINQUENT.
- 445.38 - APPORTIONMENT.
- 445.39 - INTEREST ON DELINQUENT TAXES.
- 445.4 - STATUTES APPLICABLE -- ATTACHMENT -- DAMAGES.
- 445.40
- 445.41 - WHEN INTEREST OMITTED.
- 445.42 THROUGH 445.52
- 445.5 - STATEMENT AND RECEIPT.
- 445.53 - TAXES CERTIFIED TO ANOTHER COUNTY.
- 445.54 - COLLECTION IN SUCH CASE.
- 445.55 - FEES COLLECTIBLE.
- 445.56 - RETURN.
- 445.57 - MONTHLY APPORTIONMENT.
- 445.58 AND 445.59
- 445.6 - APPLICATION TO WAIVE TAX STATEMENT REQUIREMENTS.
- 445.60 - REFUNDING ERRONEOUS TAX.
- 445.61 - SALE FOR ERRONEOUS TAX.
- 445.62 - ABATEMENT OR REFUND IN CASE OF LOSS.
- 445.63 - ABATEMENT OF TAXES.
- 445.7 THROUGH 445.9
- CHAPTER 446 - TAX SALES
- 446.1 - SALE SHOWN.
- 446.10 - PUBLICATION COSTS AND SERVICE FEES.
- 446.11 - SUBSTITUTED SERVICE.
- 446.12 - CERTIFICATE OF PUBLICATION.
- 446.13 - METHOD OF DESCRIBING PARCELS, ETC.
- 446.14 - IRREGULARITIES IN ADVERTISEMENT.
- 446.15 - OFFER FOR SALE.
- 446.16 - BID -- PURCHASER -- BIDDER REGISTRATION FEE.
- 446.17 - SALE CONTINUED.
- 446.18 - "PUBLIC BIDDER SALE" -- NOTICE.
- 446.19 - COUNTY OR CITY AS PURCHASER.
- 446.19A - PURCHASE BY COUNTY OR CITY FOR USE AS HOUSING.
- 446.19B - PUBLIC NUISANCE TAX SALE -- REHABILITATION FOR USE AS HOUSING.
- 446.2 - NOTICE OF SALE.
- 446.20 - REMEDIES.
- 446.21 - ASSIGNMENT OF CERTIFICATE TO BONDHOLDER.
- 446.22
- 446.23 - RESALE.
- 446.24 - RECORD OF SALES.
- 446.25 - SALE ADJOURNED.
- 446.26 - RESPONSIBILITY OF TREASURER TO ATTEND TAX SALE.
- 446.27 - LIABILITY OF TREASURER.
- 446.28 - SUBSEQUENT SALE.
- 446.29 - CERTIFICATE OF PURCHASE.
- 446.3 THROUGH 446.6
- 446.30 - LOSS OF CERTIFICATE.
- 446.31 - ASSIGNMENT -- PRESUMPTION FROM DEED RECITALS.
- 446.32 - PAYMENT OF SUBSEQUENT TAXES BY PURCHASER.
- 446.33
- 446.34 - SCHOOL, AGRICULTURAL COLLEGE, OR UNIVERSITY LAND.
- 446.35 - ASSESSMENT TO WRONG PERSON.
- 446.36 - CERTIFIED COPIES OF RECORDS AS EVIDENCE.
- 446.37 - CANCELLATION OF SALE.
- 446.38 - SUSPENDED TAXES OF SUPPLEMENTARY ASSISTANCE RECIPIENTS.
- 446.39 - IOWA FINANCE AUTHORITY STATEMENT.
- 446.40 THROUGH 446.44
- 446.45 - APPLICABLE LAW.
- 446.7 - ANNUAL TAX SALE.
- 446.8
- 446.9 - NOTICE OF SALE -- SERVICE -- PUBLICATION -- COSTS.
- CHAPTER 447 - TAX REDEMPTION
- 447.1 - REDEMPTION -- TERMS.
- 447.10 - SERVICE BY PUBLICATION -- FEES.
- 447.11 - AGENT OF NONRESIDENT.
- 447.12 - WHEN SERVICE DEEMED COMPLETE -- PRESUMPTION.
- 447.13 - COST -- FEE -- REPORT.
- 447.14 - LAW IN EFFECT AT TIME OF SALE.
- 447.2
- 447.3 - AGRICULTURAL COLLEGE LANDS.
- 447.4 - REDEMPTION FROM SALE FOR PART OF TAX.
- 447.5 - CERTIFICATE OF REDEMPTION -- ISSUED BY TREASURER.
- 447.6 - DOCUMENTATION OF CORRECTIONS.
- 447.7 - MINORS AND PERSONS OF UNSOUND MIND.
- 447.8 - REDEMPTION AFTER DELIVERY OF DEED.
- 447.9 - NOTICE OF EXPIRATION OF RIGHT OF REDEMPTION -- COUNTY RIGHT OF REDEMPTION.
- CHAPTER 448 - TAX DEEDS
- 448.1 - RETURN OF CERTIFICATE OF PURCHASE -- EXECUTION OF DEED -- FEES.
- 448.10 - WRONGFUL SALES -- PURCHASER INDEMNIFIED.
- 448.11 - CORRECTING WRONGFUL SALE.
- 448.12 - LIMITATION OF ACTIONS.
- 448.13
- 448.14 - OFFICERS DE FACTO.
- 448.15 - AFFIDAVIT BY TAX-TITLE HOLDER.
- 448.16 - CLAIMS ADVERSE TO TAX TITLE BARRED.
- 448.17 - INDEXING AND RECORDING OF AFFIDAVITS AND CLAIMS.
- 448.17A - DEFINITIONS.
- 448.2 - FORM.
- 448.3 - EXECUTION AND EFFECT OF DEED.
- 448.4 - PRESUMPTIVE EVIDENCE.
- 448.5 - CONCLUSIVE EVIDENCE.
- 448.6 - ACTION TO CHALLENGE TREASURER'S DEED.
- 448.7 - ADDITIONAL FACTS NECESSARY.
- 448.8 - SALE MADE BY MISTAKE.
- 448.9 - FRAUDULENT SALE.
- CHAPTER 449 - TAX APPORTIONMENT