1. The director of revenue shall each year prescribe the form of assessment roll to be used by all assessors in assessing property, in this state, also the form of pages of the assessor’s assessment book. The assessment rolls shall be in a form that willpermit entering, separately, the names of allpersons assessed, and shall also contain anoticein substantially thefollowing form: If you are not satisfied that the foregoing assessment is correct, you may contact the assessor on or after April 2, to and including April 25, of the year of the assessment to request an informal review of the assessment pursuant to section 441.30. Ifyou are not satisfied that the foregoing assessment is correct, you may filea protest against such assessment with the board of review on or after April 2, to and including April 30, of the year of the assessment, such protest to be confined to the grounds specified in section 441.37. Dated: ........dayof ............(month), ........(year) ............................................ County/City Assessor. 2. The notice in each odd-numbered year shall contain a statement that the assessments are subject to equalization pursuant to an order issued by the department of revenue, that the county auditor shall give notice on or before October 8 by publication in an official newspaper of general circulation to any class of property affected by the equalization order, that the county auditor shall give notice by mail postmarked on or before October 8 to each property owner or taxpayer whose valuation has been increased by the equalization order, and that the board of review shall be in session from October 10 to November 15 to hear protests of affected property owners or taxpayers whose valuations have been adjusted by the equalization order. 3. Theassessment rolls shall beusedin listing the propertyandshowingthe values affixed to the property of all persons assessed. The rolls shall be made in duplicate. The duplicate rollshall be signed by the assessor, detached from the original and delivered to the person assessed ifthere has been an increase or decrease in the valuation of the property. If there has been no change in the valuation, the information on the roll may be printed on computer stock paper and preserved as required by this chapter. If the person assessed requests in writing a copy oftheroll, the copy shall be provided to the person. Thepages of the assessor’s assessment book shall contain columns ruled and headed for the information required by this chapter and that which the department of revenue deems essential in the equalization work of the department. The assessor shall return allassessment rolls and schedules to the county auditor, along with the completed assessment book, as provided in this chapter, and the county auditor shall carefullykeep and preservethe rolls,schedules, and book fora period of five years from the time of itsfiling in the county auditor’s office. 4. Beginning with valuations for January 1, 1977, and each succeeding year, for each parcel of property entered in the assessment book, the assessor shall listthe classification of the property. 109, §70, 75; 2015 Acts, ch 116, §4, 5, 13
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