Iowa Statutes
§ 441.39 — Notice of assessment protests and appeals to taxing districts
Iowa § 441.39
This text of Iowa § 441.39 (Notice of assessment protests and appeals to taxing districts) 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 § 441.39 (2026).
Text
1.If a property owner or aggrieved taxpayer appeals a decision of the board of review
to the property assessment appeal board or to district court and requests an adjustment in
valuation of one hundred thousand dollars or more, the assessor shall notify all affected
taxing districts as shown on the last available tax list.
2.In addition to any other requirement for providing of notice, if a property owner or
aggrieved taxpayer files a protest against the assessment of property valued by the assessor
at five million dollars or more or files an appeal to the property assessment appeal board or
the district court with regard to such property, the assessor shall provide notice to the school
district in which such property is located within ten days of the filing of the protest or the
appeal,
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Legislative History
[C97, §1373; S13, §1373; C24, 27, 31, 35, 39, §7134; C46, 50, 54, 58, §442.7; C62, 66, 71, 73,
75, 77, 79, 81, §441.39]
Nearby Sections
15
§ 441.1
Office of assessor created§ 441.11
Incumbent deputy assessors§ 441.13
Office personnel§ 441.15
Bond§ 441.16
Budget — assessment expense fund§ 441.17
Duties of assessor§ 441.18
Listing and valuation§ 441.2
Conference board§ 441.23
Notice of valuation§ 441.24
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Bluebook (online)
Iowa § 441.39, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/441.39.