Division - ASSESSMENT
- Section 211.10 - Annual assessment of property
- Section 211.10a - Assessment rolls and appraisal cards; inspection and copying
- Section 211.10b - [Repealed]
- Section 211.10c - State assessor's board; creation; appointment, qualifications, and terms of members; expenses; training courses; examinations; conducting business at public meeting; notice; writings available to public
- Section 211.10d - Annual assessment by certified assessor; training or test; establishment and supervision of school of assessment practices; examination; conditional 6-month certification; certification upon completion of qualifications; assessment if certified assessor unavailable; cost of preparing rolls; certification of assessment roll; cost of training; misdemeanor; rules; certification of director of county tax or equalization department; conditional extensions; vacancy
- Section 211.10e - Use of official assessor's manual or any manual approved by state tax commission; records
- Section 211.10f - Preparation of certified assessment roll; costs; quality of tax maps and appraisal records; levy of interim taxes; substitution of latest complete assessment roll; effect and labeling of interim tax levy; notice of new assessment; petition for hearing; contents of notice; final levy; reporting difference in tax; sharing additional taxes or credits against tax liability; technical assistance; certified copy of orders; copy of final determination
- Section 211.10g - Audit program; audit of assessing districts; notice of noncompliance; corrective action plan; written petition to challenge determination; designated assessor; costs; definitions
- Section 211.11 - Corporate property; situs; exemptions
- Section 211.12 - Copartnership property; taxable situs; liability of each partner
- Section 211.13 - Personal property; taxable situs; persons assessable; assessment roll preparation
- Section 211.14 - Personal property; taxable situs
- Section 211.14a - Assessment of property in alternate location; definitions
- Section 211.15 - Forest products; place of destination; products in transit
- Section 211.16 - Forest products; duty of supervisor
- Section 211.17 - Taxable situs of personal property; transfer after tax day