1.As soon as practicable after receiving the tax list prescribed in chapter 443, the
treasurer shall deliver to the titleholder, by regular mail, or if requested by the titleholder,
by electronic transmission, a statement of taxes due and payable which shall include the
following information:
b.A description of the parcel.
c.The assessed value of the parcel, itemized by the value for land, dwellings, and
buildings, for the current year and the previous year as valued by the assessor after
application of any equalization orders.
d.The taxable value of the parcel, itemized by the value for land, dwellings, and
buildings, for the current year and the previous year after application of any equalization
orders, assessment limitations, and itemized valuation exemptions.
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1. As soon as practicable after receiving the tax list prescribed in chapter 443, the
treasurer shall deliver to the titleholder, by regular mail, or if requested by the titleholder,
by electronic transmission, a statement of taxes due and payable which shall include the
following information:
a. The year of tax.
b. A description of the parcel.
c. The assessed value of the parcel, itemized by the value for land, dwellings, and
buildings, for the current year and the previous year as valued by the assessor after
application of any equalization orders.
d. The taxable value of the parcel, itemized by the value for land, dwellings, and
buildings, for the current year and the previous year after application of any equalization
orders, assessment limitations, and itemized valuation exemptions.
e. The complete name of all taxing authorities receiving a tax distribution, the amount
of the distribution, and the percentage distribution for each named authority, listed from the
highest to the lowest distribution percentage.
f. The consolidated levy rate for one thousand dollars of taxable valuation multiplied by
the taxable valuation to produce the gross taxes levied before application of credits against
levied taxes for the previous and current fiscal years.
g. The itemized credits against levied taxes deducted from the gross taxes levied in order
to produce the net taxes owed for the previous and current fiscal years.
h. The total amount of taxes levied by each taxing authority in the previous fiscal year and
thecurrentfiscalyearandthedifferencebetweenthetwoamounts,expressedasapercentage
increase or decrease.
2. a. The county treasurer shall each year, upon request, deliver to the following persons
or entities, or their duly authorized agents, a copy of the tax statement or tax statement
information:
(1) Contract purchaser.
(2) Lessee.
(3) Mortgagee.
(4) Financial institution organized or chartered or holding an authorization certificate
pursuant to chapter 524 or 533.
(5) Federally chartered financial institution.
b. The treasurer may negotiate and charge a reasonable fee not to exceed the cost of
producing the information for a requester described in paragraph “a”, subparagraphs (3)
through (5), for a tax statement or tax statement information provided by the treasurer.
3. A person other than those listed in subsection 2, who requests a tax statement or tax
statement information, shall pay a fee to the treasurer at a rate not to exceed two dollars per
parcel.
4. The titleholder may make written request to the treasurer to have the tax statement
delivered to a person or entity in lieu of to the titleholder. A fee shall not be charged by the
treasurer for delivering the tax statement to such person or entity in lieu of to the titleholder.
5. Failure to receive a tax statement is not a defense to the payment of the total amount
due.
6. The county treasurer shall deliver to the taxpayer a receipt stating the year of tax, date
of payment, a description of the parcel, and the amount of taxes, interest, fees, and costs paid
when payment is made by cash tender. A receipt for other payment tender types shall only
be delivered upon request. The receipt shall be in full for the first half, second half, or full
year amounts unless a payment is made under section 445.36A or 435.24, subsection 6.