§ 441.52 — Failure to perform duty

Iowa § 441.52

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

Text

If any assessor or member of any board of review shall knowingly fail or neglect to make or
require the assessment of property for taxation to be of and for its taxable value as provided
by law or to perform any of the duties required of the assessor or member by law, at the time
and in the manner specified, the assessor or member shall forfeit and pay the sum of five
hundred dollars to be recovered in an action in the district court in the name of the county or
in the name of the city as the case may be, and for its use, and the action against the assessor
shall be against the assessor and the assessor’s sureties.

Legislative History

[R60, §738; C73, §827; C97, §1367; C24, 27, 31, 35, 39, §7126; C46, 50, 54, 58, §405.29, 441.27; C62, 66, 71, 73, 75, 77, 79, 81, §441.52]