Iowa § 441.45 Abstract to state department of revenue

Iowa Statutes

§ 441.45 — Abstract to state department of revenue

Iowa § 441.45

Title XFINANCIAL RESOURCES

Ch. 441ASSESSMENT AND VALUATION OF PROPERTY

This text of Iowa § 441.45 (Abstract to state department of revenue) 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 § 441.45 (2026).

Text

1.The county assessor of each county and each city assessor shall, on or before July 1 of each year, make out and transmit to the department of revenue an abstract of the real property in the assessor’s county or city, as the case may be, and file a copy of the abstract with the county auditor, in which the assessor shall set forth:

a.The number of acres of land and the aggregate taxable values of the land, exclusive of city lots, returned by the assessors, as corrected by the board of review.

b.The aggregate taxable values of real estate by class in each township and city in the county, returned as corrected by the board of review.

c.Other facts required by the director of revenue.

2.If a board of review continues in session beyond June 1, under sections 441.33 and 441.37, the abstra

Free access — add to your briefcase to read the full text and ask questions with AI

1. The county assessor of each county and each city assessor shall, on or before July 1
of each year, make out and transmit to the department of revenue an abstract of the real
property in the assessor’s county or city, as the case may be, and file a copy of the abstract
with the county auditor, in which the assessor shall set forth:
a. The number of acres of land and the aggregate taxable values of the land, exclusive of
city lots, returned by the assessors, as corrected by the board of review.
b. The aggregate taxable values of real estate by class in each township and city in the
county, returned as corrected by the board of review.
c. Other facts required by the director of revenue.
2. If a board of review continues in session beyond June 1, under sections 441.33 and
441.37, the abstract of the real property shall be made out and transmitted to the department
of revenue within fifteen days after the date of final adjournment by the board.
3. An assessor shall report valuations of real property by parcel, including identifying
additionsbyrevaluationorothertypeofadditiontovalue,andshalltransmitandmaintainthe
data in a manner that is compatible with software used by the county auditor and that allows
the county auditor to use the data to file the reports required by section 331.510, subsections
3 and 4.

Legislative History

[R60, §741; C73, §833; C97, §1377; S13, §1361; C24, 27, 31, 35, 39, §7117, 7139; C46, 50, 54, 58, §441.20, 442.14; C62, 66, 71, 73, 75, 77, 79, 81, §441.45]