Iowa § 441.36 Change of assessment — notice

Iowa Statutes

§ 441.36 — Change of assessment — notice

Iowa § 441.36

Title XFINANCIAL RESOURCES

Ch. 441ASSESSMENT AND VALUATION OF PROPERTY

This text of Iowa § 441.36 (Change of assessment — notice) 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 § 441.36 (2026).

Text

All changes in assessments authorized by the board of review, and reasons therefor, shall
be entered in the minute book kept by said board and on the assessment roll. Said minute
book shall be filed with the assessor after the adjournment of the board of review and shall
at all times be open to public inspection. In case the value of any specific property or the
entire assessment of any person, partnership, or association is increased, or new property is
added by the board, the clerk shall give immediate notice thereof by mail to each at the post
office address shown on the assessment rolls, and at the conclusion of the action of the board
thereintheclerkshallpostanalphabeticallistofthosewhoseassessmentsarethusraisedand
added, in a conspicuous place in the office or place of meeting of the

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All changes in assessments authorized by the board of review, and reasons therefor, shall
be entered in the minute book kept by said board and on the assessment roll. Said minute
book shall be filed with the assessor after the adjournment of the board of review and shall
at all times be open to public inspection. In case the value of any specific property or the
entire assessment of any person, partnership, or association is increased, or new property is
added by the board, the clerk shall give immediate notice thereof by mail to each at the post
office address shown on the assessment rolls, and at the conclusion of the action of the board
thereintheclerkshallpostanalphabeticallistofthosewhoseassessmentsarethusraisedand
added, in a conspicuous place in the office or place of meeting of the board, and enter upon
the records a statement that such posting has been made, which entry shall be conclusive
evidence of the giving of the notice required. The board shall hold an adjourned meeting,
with at least five days intervening after the posting of said notices, before final action with
reference to the raising of assessments or the adding of property to the rolls is taken, and the
posted notices shall state the time and place of holding such adjourned meeting, which time
and place shall also be stated in the proceedings of the board.

Legislative History

[R60, §740; C73, §831; C97, §1371, 1372; S13, §1371, 1372; C24, 27, 31, 35, 39, §7130, 7131; C46, 50, 54, 58, §405.23, 442.3, 442.4; C62, 66, 71, 73, 75, 77, 79, 81, §441.36]