ASSESSMENT ROLL; METHOD OF ASSESSMENT
- Section 308.205 - Real market value defined; rules
- Section 308.207 - Computation of real market value for taxing or bonding limitations
- Section 308.210 - Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property
- Section 308.212 - Requirement for property owner to file address
- Section 308.215 - Contents of assessment roll; rules
- Section 308.217 - Form of assessment and tax rolls; obtaining descriptions of property
- Section 308.219 - Assessment and tax rolls; preparation; contents; availability to public; rules
- Section 308.220 - [Repealed]
- Section 308.221 - [Renumbered]
- Section 308.225 - Boundary changes; procedure
- Section 308.229 - [Repealed]
- Section 308.230 - [Repealed]
- Section 308.231 - Only registered appraisers to appraise real property
- Section 308.232 - Property to be valued at 100 percent real market value and assessed at assessed value
- Section 308.233 - Use of sales data for physical appraisal
- Section 308.234 - Record of last appraisal; Department of Revenue to approve methods of appraisal
- Section 308.235 - Valuation of real property
- Section 308.236 - Land values to reflect presence of roads; roads not assessed; exception for certain timber roads
- Section 308.237 - [Repealed]
- Section 308.238 - [Repealed]
- Section 308.239 - [Renumbered]
- Section 308.240 - Description of real property; assessment to "unknown owners"; mistake or omission in owner's name; error in description of property
- Section 308.242 - [Operative Until 7/1/2024] Assessor's authority to change roll after September 25 limited; when changes permitted; stipulations
- Section 308.242 - [Operative 7/1/2024] Assessor's authority to change roll after September 25 limited; when changes permitted; stipulations
- Section 308.245 - Maps; taxpayers' index
- Section 308.250 - Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing
- Section 308.253 - [Repealed]
- Section 308.255 - [Repealed]
- Section 308.256 - Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs
- Section 308.260 - [Operative Until 7/1/2024] Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation
- Section 308.260 - [Operative 7/1/2024] Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation
- Section 308.270 - Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued
- Section 308.275 - Use of reproduction cost or prices and costs in determining assessed values
- Section 308.280 - [Repealed]
- Section 308.281 - [Repealed]
- Section 308.282 - [Repealed]
- Section 308.285 - Requiring taxpayer to furnish list of taxable property
- Section 308.287 - [Repealed]
- Section 308.289 - [Repealed]
- Section 308.290 - Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules
- Section 308.292 - [Repealed]
- Section 308.295 - [Operative Until 7/1/2024] Penalties for failure to file real property or combined return on time; notice; waiver of penalty
- Section 308.295 - [Operative 7/1/2024] Penalties for failure to file real property or combined return on time; notice; waiver of penalty
- Section 308.296 - [Operative Until 7/1/2024] Penalty for failure to file return reporting only personal property; notice; waiver of penalty
- Section 308.296 - [Operative 7/1/2024] Penalty for failure to file return reporting only personal property; notice; waiver of penalty
- Section 308.297 - Personal property returns to note penalty for delinquency
- Section 308.300 - Penalty for neglecting to file real property or combined return with intent to evade taxation
- Section 308.302 - Disposition of penalties
- Section 308.305 - [Repealed]
- Section 308.309 - [Renumbered]
- Section 308.310 - When list of persons issued electrical permits supplied
- Section 308.315 - [Repealed]
- Section 308.316 - Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify
- Section 308.320 - Oath of assessor upon completion of assessment roll
- Section 308.325 - [Repealed]
- Section 308.330 - Duty of assessor to assess properly
- Section 308.335 - Department testing work of county assessors; supplementing assessment list; special assessor
- Section 308.340 - [Repealed]
- Section 308.341 - [Repealed]
- Section 308.342 - [Repealed]
- Section 308.343 - [Repealed]
- Section 308.345 - [Renumbered]
- Section 308.350 - [Renumbered]
- Section 308.355 - [Renumbered]
- Section 308.360 - [Renumbered]
- Section 308.365 - [Renumbered]
- Section 308.370 - [Repealed]
- Section 308.371 - [Repealed]
- Section 308.372 - [Renumbered]
- Section 308.373 - [Renumbered]
- Section 308.374 - [Renumbered]
- Section 308.375 - [Renumbered]
- Section 308.376 - [Renumbered]
- Section 308.377 - [Renumbered]
- Section 308.378 - [Renumbered]
- Section 308.380 - [Renumbered]
- Section 308.382 - [Repealed]
- Section 308.384 - [Repealed]
- Section 308.385 - [Repealed]
- Section 308.387 - [Repealed]
- Section 308.390 - [Renumbered]
- Section 308.391 - [Repealed]
- Section 308.392 - [Renumbered]
- Section 308.395 - [Repealed]
- Section 308.396 - [Repealed]
- Section 308.397 - [Renumbered]
- Section 308.398 - [Repealed]
- Section 308.399 - [Repealed]
- Section 308.400 - [Renumbered]
- Section 308.401 - [Renumbered]
- Section 308.403 - [Renumbered]
- Section 308.404 - [Renumbered]
- Section 308.405 - [Renumbered]
- Section 308.406 - [Renumbered]
- Section 308.407 - [Repealed]