Valuation increased--assessor to notify owner--appeals to county boardof equalization--notice to owners required, when, contents.
137.180. 1. Whenever any assessor shall increase the valuation ofany real property he shall forthwith notify the record owner of suchincrease, either in person, or by mail directed to the last known address;every such increase in assessed valuation made by the assessor shall besubject to review by the county board of equalization whereat the landownershall be entitled to be heard, and the notice to the landowner shall sostate.
2. Effective January 1, 2009, for all counties with a charter form ofgovernment, whenever any assessor shall increase the valuation of any realproperty, he or she shall forthwith notify the record owner on or beforeJune fifteenth of such increase and, in a year of general reassessment, thecounty shall notify the record owner of the projected tax liability likelyto result from such an increase, either in person, or by mail directed tothe last known address; every such increase in assessed valuation made bythe assessor shall be subject to review by the county board of equalizationwhereat the landowner shall be entitled to be heard, and the notice to thelandowner shall so state. Notice of the projected tax liability from thecounty shall accompany the notice of increased valuation from the assessor.
3. Effective January 1, 2011, for all counties not subject to theprovisions of subsection 2 of this section or subsection 2 of section137.355, whenever any assessor shall increase the valuation of any realproperty, he or she shall forthwith notify the record owner on or beforeJune fifteenth of such increase and, in a year of general reassessment, thecounty shall notify the record owner of the projected tax liability likelyto result from such an increase, either in person, or by mail directed tothe last known address; every such increase in assessed valuation made bythe assessor shall be subject to review by the county board of equalizationwhereat the landowner shall be entitled to be heard, and the notice to thelandowner shall so state. Notice of the projected tax liability from thecounty shall accompany the notice of increased valuation from the assessor.
4. The notice of projected tax liability, required under subsections2 and 3 of this section, from the county shall include:
(1) Record owner's name, address, and the parcel number of theproperty;
(2) A list of all political subdivisions levying a tax upon theproperty of the record owner;
(3) The projected tax rate for each political subdivision levying atax upon the property of the record owner, and the purpose for each levy ofsuch political subdivisions;
(4) The previous year's tax rates for each individual tax levyimposed by each political subdivision levying a tax upon the property ofthe record owner;
(5) The tax rate ceiling for each levy imposed by each politicalsubdivision levying a tax upon the property of the record owner;
(6) The contact information for each political subdivision levying atax upon the property of the record owner;
(7) A statement identifying any projected tax rates for politicalsubdivisions levying a tax upon the property of the record owner, whichwere not calculated and provided by the political subdivision levying thetax; and
(8) The total projected property tax liability of the taxpayer.
Valuation increased--assessor to notify owner--appeals to county boardof equalization--notice to owners required, when, contents.
137.180. 1. Whenever any assessor shall increase the valuation ofany real property he shall forthwith notify the record owner of suchincrease, either in person, or by mail directed to the last known address;every such increase in assessed valuation made by the assessor shall besubject to review by the county board of equalization whereat the landownershall be entitled to be heard, and the notice to the landowner shall sostate.
2. Effective January 1, 2009, for all counties with a charter form ofgovernment, whenever any assessor shall increase the valuation of any realproperty, he or she shall forthwith notify the record owner on or beforeJune fifteenth of such increase and, in a year of general reassessment, thecounty shall notify the record owner of the projected tax liability likelyto result from such an increase, either in person, or by mail directed tothe last known address; every such increase in assessed valuation made bythe assessor shall be subject to review by the county board of equalizationwhereat the landowner shall be entitled to be heard, and the notice to thelandowner shall so state. Notice of the projected tax liability from thecounty shall accompany the notice of increased valuation from the assessor.
3. Effective January 1, 2011, for all counties not subject to theprovisions of subsection 2 of this section or subsection 2 of section137.355, whenever any assessor shall increase the valuation of any realproperty, he or she shall forthwith notify the record owner on or beforeJune fifteenth of such increase and, in a year of general reassessment, thecounty shall notify the record owner of the projected tax liability likelyto result from such an increase, either in person, or by mail directed tothe last known address; every such increase in assessed valuation made bythe assessor shall be subject to review by the county board of equalizationwhereat the landowner shall be entitled to be heard, and the notice to thelandowner shall so state. Notice of the projected tax liability from thecounty shall accompany the notice of increased valuation from the assessor.
4. The notice of projected tax liability, required under subsections2 and 3 of this section, from the county shall include:
(1) Record owner's name, address, and the parcel number of theproperty;
(2) A list of all political subdivisions levying a tax upon theproperty of the record owner;
(3) The projected tax rate for each political subdivision levying atax upon the property of the record owner, and the purpose for each levy ofsuch political subdivisions;
(4) The previous year's tax rates for each individual tax levyimposed by each political subdivision levying a tax upon the property ofthe record owner;
(5) The tax rate ceiling for each levy imposed by each politicalsubdivision levying a tax upon the property of the record owner;
(6) The contact information for each political subdivision levying atax upon the property of the record owner;
(7) A statement identifying any projected tax rates for politicalsubdivisions levying a tax upon the property of the record owner, whichwere not calculated and provided by the political subdivision levying thetax; and
(8) The total projected property tax liability of the taxpayer.
Valuation increased--assessor to notify owner--appeals to county boardof equalization--notice to owners required, when, contents.
137.180. 1. Whenever any assessor shall increase the valuation ofany real property he shall forthwith notify the record owner of suchincrease, either in person, or by mail directed to the last known address;every such increase in assessed valuation made by the assessor shall besubject to review by the county board of equalization whereat the landownershall be entitled to be heard, and the notice to the landowner shall sostate.
2. Effective January 1, 2009, for all counties with a charter form ofgovernment, whenever any assessor shall increase the valuation of any realproperty, he or she shall forthwith notify the record owner on or beforeJune fifteenth of such increase and, in a year of general reassessment, thecounty shall notify the record owner of the projected tax liability likelyto result from such an increase, either in person, or by mail directed tothe last known address; every such increase in assessed valuation made bythe assessor shall be subject to review by the county board of equalizationwhereat the landowner shall be entitled to be heard, and the notice to thelandowner shall so state. Notice of the projected tax liability from thecounty shall accompany the notice of increased valuation from the assessor.
3. Effective January 1, 2011, for all counties not subject to theprovisions of subsection 2 of this section or subsection 2 of section137.355, whenever any assessor shall increase the valuation of any realproperty, he or she shall forthwith notify the record owner on or beforeJune fifteenth of such increase and, in a year of general reassessment, thecounty shall notify the record owner of the projected tax liability likelyto result from such an increase, either in person, or by mail directed tothe last known address; every such increase in assessed valuation made bythe assessor shall be subject to review by the county board of equalizationwhereat the landowner shall be entitled to be heard, and the notice to thelandowner shall so state. Notice of the projected tax liability from thecounty shall accompany the notice of increased valuation from the assessor.
4. The notice of projected tax liability, required under subsections2 and 3 of this section, from the county shall include:
(1) Record owner's name, address, and the parcel number of theproperty;
(2) A list of all political subdivisions levying a tax upon theproperty of the record owner;
(3) The projected tax rate for each political subdivision levying atax upon the property of the record owner, and the purpose for each levy ofsuch political subdivisions;
(4) The previous year's tax rates for each individual tax levyimposed by each political subdivision levying a tax upon the property ofthe record owner;
(5) The tax rate ceiling for each levy imposed by each politicalsubdivision levying a tax upon the property of the record owner;
(6) The contact information for each political subdivision levying atax upon the property of the record owner;
(7) A statement identifying any projected tax rates for politicalsubdivisions levying a tax upon the property of the record owner, whichwere not calculated and provided by the political subdivision levying thetax; and
(8) The total projected property tax liability of the taxpayer.
