Chapter 5715 - BOARDS OF REVISION; EQUALIZATION OF ASSESSMENTS
- Section 5715.01 - Tax commissioner to supervise assessments by county auditors - rules and procedure - county board of revision
- Section 5715.011 - [Repealed]
- Section 5715.012 - Sales assessment ratio studies
- Section 5715.02 - Members of county board of revision - hearing board - quorum - power to administer oaths
- Section 5715.03 - Payment of compensation and expenses
- Section 5715.04 - Office hours - conditions of employment
- Section 5715.05 - Offices, equipment, and supplies
- Section 5715.06 - Number of experts - compensation - civil service
- Section 5715.07 - Public inspection of documents relating to assessments
- Section 5715.08 - Minutes of meetings - preservation of minutes and evidence
- Section 5715.09 - Organization of county board of revision - meetings - record
- Section 5715.10 - Valuation of real property - county board of revision may summon and examine persons as to property
- Section 5715.11 - Duty of county board of revision to hear complaints
- Section 5715.12 - Duty to give notice before increasing valuation - service
- Section 5715.13 - Application for decrease in valuation; electronic complaint and application
- Section 5715.14 - Action certified to auditor - correction of tax lists
- Section 5715.15 - Omissions or incorrect valuation reported to county auditor - corrections
- Section 5715.16 - County board of revision to make necessary corrections in assessments
- Section 5715.17 - Notice that work of equalization completed - county auditor to furnish certificates and notice
- Section 5715.18 - Additional notice of change in assessment
- Section 5715.19 - Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment
- Section 5715.20 - Certification of action of county board of revision - time for appeal
- Section 5715.21 - Payment of tax shall not abate complaint or appeal
- Section 5715.22 - Credit and repayment of overpaid taxes
- Section 5715.23 - Abstract of real property transmitted to tax commissioner
- Section 5715.24 - Review of assessment by tax commissioner - change of aggregate value
- Section 5715.25 - Statement to county auditor of change in aggregate value
- Section 5715.251 - Appeal of determination of change in abstract of real property
- Section 5715.26 - County auditor to adjust valuation and transmit adjusted abstract
- Section 5715.27 - Application for exemption - rights of board of education - complaint against exemption
- Section 5715.271 - Burden of proof of entitlement to exemption on property owner
- Section 5715.28 - Decisions by department of taxation shall be binding
- Section 5715.29 - Rules, orders and instructions of tax commissioner
- Section 5715.30 - Tax commissioner shall furnish forms
- Section 5715.31 - Power of tax commissioner to compel obedience to orders
- Section 5715.32 - Power to require conferences
- Section 5715.33 - Sexennial reappraisal - reassessment of improperly assessed property
- Section 5715.34 - Duty of county auditor to make reassessment
- Section 5715.35 - Compilation, publication, and distribution of tax laws by tax commissioner
- Section 5715.36 - County to pay assessment and hearing expenses of tax commissioner
- Section 5715.37 - Tax commissioner to appear in court cases involving valuations
- Section 5715.38 - Proceedings to remedy improper administration
- Section 5715.39 - Remittance of illegally assessed taxes or late payment penalty
- Section 5715.40 - Department of taxation may assign duties to auditors
- Section 5715.41 - Right of assessment official to examine public record - exception - exhibition of authority
- Section 5715.42 - Notice to tax commissioner of discovery of taxable property
- Section 5715.43 - Notice to prosecuting attorney of violation of laws
- Section 5715.44 - Prosecuting attorney is legal adviser in matters of taxation
- Section 5715.441 - Powers and duties with respect to recoupment charge
- Section 5715.45 - Prohibition against failure to perform duties imposed by law
- Section 5715.46 - Prohibition against neglect of duty or fraudulent assessment
- Section 5715.47 - [Repealed]
- Section 5715.48 - Prohibition against fraudulent valuation
- Section 5715.49 - Prohibition against former or present official divulging information
- Section 5715.50 - Prohibition against former or present employee divulging information
- Section 5715.51 - Prohibition against political activity by certain officials
- Section 5715.61 - [Repealed]
- Section 5715.70 - Release of lien on real property situated in county
- Section 5715.701 - Discharge of lien by county recorder - recording of release
- Section 5715.99 - Penalty