ASSESSMENT

Section 137.075 - What property liable for taxes
Section 137.076 - Valuation by assessor, factors to be considered - income-based approach for assessment of parcels
Section 137.078 - Depreciation schedules for broadcasting equipment, definitions - true value in money, how determined - tables
Section 137.079 - Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal
Section 137.080 - Annual assessment date - subclasses of tangible personal property
Section 137.081 - New political subdivisions, assessment, effective when
Section 137.082 - New construction, assessment of upon occupancy, how - payment of taxes, when - county assessor, duties - county option - natural disasters, assessment reduction allowed, effect
Section 137.083 - Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt
Section 137.085 - Government lands become taxable, when - state lien on real property, extent of
Section 137.090 - Tangible personal property to be assessed in county of owner's residence - exceptions - apportionment of assessment of tractors and trailers
Section 137.092 - Rental or leasing facilities to submit lessee lists
Section 137.095 - Corporate property, where taxed - tractors and trailers
Section 137.098 - College fraternity and sorority real property, how assessed
Section 137.100 - Certain property exempt from taxes
Section 137.101 - Charitable organizations, exemption from property taxes - assessor's duties
Section 137.110 - Assessment blanks, books and supplies, furnished, when
Section 137.112 - Deferred maintenance, defined
Section 137.113 - Scope of sections
Section 137.114 - Assessment of deferred maintenance improvements postponed - eligibility requirements
Section 137.115 - Real and personal property, assessment - classes of property, assessment - physical inspection required, when, procedure - opt-out provision - mine property assessment
Section 137.116 - Department of revenue to furnish lists of motor vehicles
Section 137.117 - Recorder to furnish list of real estate transfers (third and fourth class counties)
Section 137.118 - [Repealed]
Section 137.119 - Filing of subdivision plat not to affect classification or increase appraised value - exception
Section 137.120 - Property list, contents
Section 137.122 - Depreciable tangible personal property - definitions - standardized schedule to be used - valuation table - exceptions
Section 137.123 - Wind energy property, true value calculation for assessment purposes - original costs, how determined - enterprise zone agreements allowed
Section 137.125 - Procedure in case of absence from property and of death
Section 137.130 - Assessor to make physical inspection, when - assessment
Section 137.135 - Duplicate list to be left if made during absence of owner
Section 137.150 - Assessor and other officers to administer oaths - failure of assessor - penalty
Section 137.155 - Form of oath - refusal to make oath - penalty
Section 137.160 - Assessment of discovered real property - notice to state tax commission
Section 137.165 - Procedure of assessing real estate omitted from tax books
Section 137.170 - Each tract of land charged with its own taxes - notice to owner
Section 137.175 - Failure to assess taxable property - method of subsequent assessments
Section 137.177 - Building permits in certain second class counties, when required - application, fee, issuance - list given assessor - misdemeanor
Section 137.180 - Valuation increased - assessor to notify owner - appeals to county board of equalization - notice to owners required, when, contents
Section 137.185 - Tracts less than one-sixteenth of a section
Section 137.190 - Penalty for violation of section 137.185
Section 137.195 - County commissions to procure plats from United States land office
Section 137.200 - Plats or maps lost - duty of county commissions
Section 137.205 - Assessor to have free access to plats and maps - board to compare - omissions
Section 137.210 - Assessor to examine and compare lists - assessor's book
Section 137.215 - Books to be divided into two parts - land list and personal property list - method of making list
Section 137.220 - Assessor to prepare plats to all tracts and lots
Section 137.225 - Assessor to be provided with real estate book and personal assessment book
Section 137.230 - When section 137.225 does not apply
Section 137.235 - Assessor's books to have three columns for values - extension of taxes
Section 137.237 - Tax-exempt properties, assessor to compile list for state tax commission
Section 137.240 - County commissions to furnish additional books when necessary
Section 137.243 - Projected tax liability, assessor to provide clerk with assessment book - abstract required - political subdivisions to informally project a nonbinding tax levy, procedure
Section 137.245 - Assessor to prepare and return assessor's book, verification - clerk to abstract - failure, a misdemeanor - clerk to forward copy of valuations, to whom, when
Section 137.250 - List lost or destroyed - new assessment to be made
Section 137.260 - County clerk to correct tax book
Section 137.265 - Assessment not illegal because of informality in making
Section 137.270 - County commission to hear and determine erroneous assessments
Section 137.275 - Appeals to county board of equalization - lodged where
Section 137.280 - Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply - assessor to transmit log to fund, when - electronic assessment list or notice
Section 137.285 - Double assessment for making fraudulent list
Section 137.286 - [Repealed]