§ 441.26 — Assessment rolls and books

Iowa § 441.26

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 441: ASSESSMENT AND VALUATION OF PROPERTY

Text

1. The director of revenue shall each year prescribe the form of assessment roll to be used
by all assessors in assessing property, in this state, also the form of pages of the assessor’s
assessmentbook. Theassessmentrollsshallbeinaformthatwillpermitentering, separately,
thenamesofallpersonsassessed,andshallalsocontainanoticeinsubstantiallythefollowing
form:
If you are not satisfied that the foregoing assessment is correct,
you may contact the assessor on or after April 2, to and including

April 25, of the year of the assessment to request an informal review
of the assessment pursuant to section 441.30.
If you are not satisfied that the foregoing assessment is correct,
you may file a protest against such assessment with the board of
review on or after April 2, to and including April 30, of the year of
the assessment, such protest to be confined to the grounds specified
in section 441.37.
Dated: ........ day of ............ (month), ........ (year)
............................................
County/City Assessor.
2. The notice in each odd-numbered year shall contain a statement that the assessments
are subject to equalization pursuant to an order issued by the department of revenue, that
the county auditor shall give notice on or before October 8 by publication in an official
newspaper of general circulation to any class of property affected by the equalization order,
that the county auditor shall give notice by mail postmarked on or before October 8 to each
property owner or taxpayer whose valuation has been increased by the equalization order,
and that the board of review shall be in session from October 10 to November 15 to hear
protests of affected property owners or taxpayers whose valuations have been adjusted by
the equalization order.
3. Theassessmentrollsshallbeusedinlistingthepropertyandshowingthevaluesaffixed
to the property of all persons assessed. The rolls shall be made in duplicate. The duplicate
roll shall be signed by the assessor, detached from the original and delivered to the person
assessed if there has been an increase or decrease in the valuation of the property. If there
has been no change in the valuation, the information on the roll may be printed on computer
stock paper and preserved as required by this chapter. If the person assessed requests in
writingacopyoftheroll, thecopyshallbeprovidedtotheperson. Thepagesoftheassessor’s
assessment book shall contain columns ruled and headed for the information required by
this chapter and that which the department of revenue deems essential in the equalization
work of the department. The assessor shall return all assessment rolls and schedules to the
county auditor, along with the completed assessment book, as provided in this chapter, and
thecountyauditorshallcarefullykeepandpreservetherolls,schedules,andbookforaperiod
of five years from the time of its filing in the county auditor’s office.
4. Beginning with valuations for January 1, 1977, and each succeeding year, for each
parcel of property entered in the assessment book, the assessor shall list the classification
of the property.

Legislative History

[C51, §471, 473; R60, §732, 733; C73, §821; C97, §1360, 1361; S13, §1360, 1361; C24, 27, 31, 35, 39, §7115, 7116, 7117, 7118; C46, §405.20, 441.10, 441.11, 441.13; C50, 54, 58, §405.20, 441.18, 441.19, 441.20, 441.21; C62, 66, 71, 73, 75, 77, 79, 81, §441.26]