Iowa § 331.510 Reports by the auditor

Iowa Statutes

§ 331.510 — Reports by the auditor

Iowa § 331.510

Title IXLOCAL GOVERNMENT

Ch. 331COUNTY HOME RULE IMPLEMENTATION

This text of Iowa § 331.510 (Reports by the auditor) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 331.510 (2026).

Text

The auditor shall make:

1.A report to the governor of a vacancy, except by resignation, in the office of state representative or senator as provided in section 69.5.

2.A report to the secretary of state of the name, office, and term of office of each appointed or elected county officer within ten days of the officer’s election or appointment and qualification.

3.An annual report not later than January 1 to the department of management of the valuation by class of property for each taxing district in the county as instructed by and on forms provided by the department of management. The valuations reported shall be those valuations used for determining the levy rates necessary to fund the budgets of the taxing districtsforthefollowingfiscalyear. Eachannualreportunderthissubsectionforasses

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The auditor shall make:
1. A report to the governor of a vacancy, except by resignation, in the office of state
representative or senator as provided in section 69.5.
2. A report to the secretary of state of the name, office, and term of office of each
appointed or elected county officer within ten days of the officer’s election or appointment
and qualification.
3. An annual report not later than January 1 to the department of management of the
valuation by class of property for each taxing district in the county as instructed by and on
forms provided by the department of management. The valuations reported shall be those
valuations used for determining the levy rates necessary to fund the budgets of the taxing
districtsforthefollowingfiscalyear. Eachannualreportunderthissubsectionforassessment
years beginning on or after January 1, 2024, shall distinguish such values as revaluation or
othertypeofadditiontovalue,asdefinedandsubmittedintheassessor’sabstracttransmitted
to the department of revenue under section 441.45.
4. An annual report not later than January 1 to the governing body of each taxing district
in the county of the assessed valuations of taxable property in the taxing district as reported
to the department of management. Each annual report under this subsection for assessment

years beginning on or after January 1, 2024, shall distinguish such values as revaluation or
othertypeofadditiontovalue,asdefinedandsubmittedintheassessor’sabstracttransmitted
to the department of revenue under section 441.45.

Legislative History

[R60, §291; C73, §324; C97, §474; C24, 27, 31, 35, 39, §5150; C46, 50, 54, 58, 62, 66, 71, §333.10; C73, 75, 77, §333.10, 442.2; C79, 81, §333.10, 333.16; S81, §331.510; 81 Acts, ch 117, §509]