Chapter 70 - GENERAL PROPERTY TAXES

Section 70.01 - General property taxes; upon whom levied
Section 70.015 - Sunset
Section 70.02 - Definition of general property
Section 70.03 - Definition of real property
Section 70.04 - Definition of personal property
Section 70.045 - Taxation district defined
Section 70.05 - Valuation of property; assessors in cities, towns and villages
Section 70.055 - Expert assessment help
Section 70.06 - Assessments, where made; first class city districts; assessors; appointment, removal
Section 70.07 - Functions of board of assessors in first class cities
Section 70.075 - Functions of board of assessors in cities of the 2nd class
Section 70.08 - Assessment district
Section 70.09 - Official real property lister; forms for officers
Section 70.095 - Assessment roll; time-share property
Section 70.10 - Assessment, when made, exemption
Section 70.109 - Presumption of taxability
Section 70.11 - Property exempted from taxation
Section 70.1105 - Taxed in part
Section 70.111 - Personal property exempted from taxation
Section 70.112 - Property exempted from taxation because of special tax
Section 70.113 - State aid to municipalities; aids in lieu of taxes
Section 70.114 - Aids on certain state lands equivalent to property taxes
Section 70.115 - Taxation of real estate held by investment board
Section 70.119 - [Effective Until 7/1/2024] Payments for municipal services
Section 70.119 - [Effective 7/1/2024] Payments for municipal services
Section 70.12 - Real property, where assessed
Section 70.13 - Where personal property assessed
Section 70.14 - Incorporated companies
Section 70.15 - Assessment of vessels
Section 70.17 - Lands, to whom assessed; buildings on exempt lands
Section 70.174 - Improvements on government-owned land
Section 70.177 - Federal property
Section 70.18 - Personal property, to whom assessed
Section 70.19 - Assessment, how made; liability and rights of representative
Section 70.20 - Owner's liability when personalty assessed to another; action to collect
Section 70.21 - Partnership; estates in hands of personal representative; personal property, how assessed
Section 70.22 - Personal property being administered, how assessed
Section 70.23 - Duties of assessors; entry of parcels on assessment roll
Section 70.24 - Public lands and land mortgaged to state
Section 70.25 - Lands, described on rolls
Section 70.27 - Assessor's plat
Section 70.28 - Assessment as one parcel
Section 70.29 - Personalty, how entered
Section 70.30 - Aggregate values
Section 70.32 - Real estate, how valued
Section 70.323 - Assessment of divided parcel
Section 70.327 - Valuation and assessment of property with contaminated wells
Section 70.337 - Tax exemption reports
Section 70.339 - Reporting requirements
Section 70.34 - Personalty
Section 70.345 - Legislative intent; department of revenue to supply information
Section 70.35 - Taxpayer examined under oath or to submit return
Section 70.36 - False statement; duty of district attorney
Section 70.365 - Notice of changed assessment
Section 70.37 - Net proceeds occupation tax on persons extracting metalliferous minerals in this state
Section 70.375 - Net proceeds occupation tax on mining of metallic minerals; computation
Section 70.38 - Reports, appeals, estimated liability
Section 70.385 - Collection of the tax
Section 70.39 - Collection of delinquent tax
Section 70.395 - Distribution and apportionment of tax
Section 70.396 - Use of metalliferous mining tax payments by counties
Section 70.3965 - Fund administrative fee
Section 70.397 - Oil and gas severance tax
Section 70.40 - Occupational tax on iron ore concentrates
Section 70.42 - Occupation tax on coal
Section 70.421 - Occupational tax on petroleum and petroleum products refined in this state
Section 70.43 - Correction of errors by assessors
Section 70.44 - Assessment; property omitted
Section 70.45 - Return and examination of rolls
Section 70.46 - Boards of review; members; organization
Section 70.47 - Board of review proceedings
Section 70.48 - Assessor to attend board of review
Section 70.49 - Affidavit of assessor
Section 70.50 - Delivery of roll
Section 70.501 - Fraudulent valuations by assessor
Section 70.502 - Fraud by member of board of review
Section 70.503 - Civil liability of assessor or member of board of review
Section 70.51 - Assessment review and tax roll in first class cities
Section 70.511 - Delayed action of reviewing authority
Section 70.52 - Clerks to examine and correct rolls
Section 70.53 - Statement of assessment and exemptions
Section 70.55 - Special messenger
Section 70.555 - Provisions directory
Section 70.56 - Lost roll
Section 70.57 - Assessment of counties and taxation districts by department
Section 70.575 - State assessment, time
Section 70.58 - Forestation state tax
Section 70.60 - Apportionment of state tax to counties
Section 70.62 - County tax rate
Section 70.63 - Apportionment of county and state taxes to municipalities
Section 70.64 - Review of equalized values
Section 70.65 - Tax roll
Section 70.67 - Municipal treasurer's bond; substitute for
Section 70.68 - Collection of taxes
Section 70.71 - Proceedings if roll not made
Section 70.72 - Clerical help on reassessment
Section 70.73 - Correction of tax roll
Section 70.74 - Lien of reassessed tax
Section 70.75 - Reassessments
Section 70.76 - Board of correction
Section 70.77 - Proceedings; inspection
Section 70.78 - Affidavit; filing
Section 70.79 - Power of supervisor of equalization
Section 70.80 - Compensation; fees
Section 70.81 - Statement of expenses
Section 70.82 - Review of claims; payment
Section 70.83 - Deputies; neglect; reassessment
Section 70.84 - Inequalities may be corrected in subsequent year
Section 70.85 - Review of assessment by department of revenue
Section 70.855 - State assessment of commercial property
Section 70.86 - Descriptions, simplified system
Section 70.99 - County assessor
Section 70.995 - State assessment of manufacturing property