TAXATION

Description:

  City adopts system of, 70.86

  Sufficiency, 70.25

Divided parcel, procedure, 70.323

Educational program, 73.08

Equalization:

  Assessment of counties, 70.57

  Valuation information, revenue dept. to furnish to county boards and taxation districts, 70.57 (1m)

Estates, to whom assessed, 70.21

Excessive, claim for, 74.37

Expert appraisers, 70.055

First class cities, provisions applicable, 70.06

Foreign corporations, bank deposits by, held not doing business in state, 226.05

Forest croplands, 77.04

Forest products as personalty, to whom assessed, 70.18

Forms and blanks, 70.09 (3)

Full value assessment, 70.05 (5)

General provisions, 70.05

Hazardous waste treatment facility, 70.995 (2) (z)

Improvements:

  On leased lands, 70.17

  On U.S. lands, how assessed, 70.174

Interest disallowed on overassessments for taxpayers' delays, 70.511 (2) (b)

Irregularities not to invalidate, 70.555, 76.17

Lands mortgaged to state, assessment, 70.24

Managed forest land, 77.84 (1)

Manufacturing property, 70.05 (3), 70.06 (1), 70.10, 70.32 (3), 70.995

  Redetermination, state aid adjustment, 70.57 (2), 121.09

Mobile homes, parking fees by municipalities, 66.0585

Nonresidents, bank deposits by, not held doing business in state, 226.05

Notice of higher assessment, 70.365

Notice of property omitted from assessment, 70.44 (3)

Objections to:

  First class cities, 70.47 (16)

  How made, 70.47 (7)

Omitted property, 70.44

  Subsequently assessed, 76.09

One parcel assessment, when permitted, 70.28

Overassessments, procedure, 70.85

Partnership personalty, each partner liable, 70.21

Personal property:

  Defined, 70.04

  Examination of owner, tax returns, 70.35

  Held by agent, to whom assessed, 70.19

  Liability of owner where assessed to another, action to collect, 70.20

  Listing on tax roll, 70.30

  Lottery tax relief, 25.75

  Mobile home monthly parking permit, exception, 66.058 (3)

  Parking fees by municipalities, 66.0585

  Tax evasion, action, 70.36

  To whom assessed, 70.18

  Valuation, how made, 70.34, 70.345

  Where assessed, 70.13

Personnel, certification by department of revenue, 70.05 (4)

Plats, assessor's, 70.27

Property defined, 70.03

Property tax collection, see Taxation - 16. Property Tax Collection and Settlement

Public lands, assessment, 70.24

Real property:

  Assessment freeze under condemnation conditions, 70.105

  Defined, 70.03

  Lister, duties, 70.09

  Lottery tax relief, IV, 24; 25.75

  To whom assessed, 70.17

  Valuation by assessor, 70.32

  Where assessed, 70.12

Revaluation, 70.85

Revenue department valuation of counties and taxation districts, 70.57

Review, see Board of Review

Review of revenue dept. valuation by tax appeals commission, 70.64

Reviewing authority, delayed action, 70.511

Saw logs or timber removed from public lands, 70.13 (7)

Special assessments, see Special Assessments

State assessment, when made, recorded, 70.575

Storage goods, to whom assessed, 70.18

Taxation district:

  Assessments, 70.57

  Tax roll, contents, procedures, 70.65

Time for assessing, 70.10

U.S. land improvements, 70.174

Vacation time-sharing property, 70.095

Valuation, 70.05

  Of personalty, how made, 70.34, 70.345

Warehouse goods, to whom assessed, 70.18

Wells, contaminated on property, valuation by assessor, 70.327

When made, 70.10

taxation - 3. aviation fuel tax 3. Aviation Fuel Tax

Action to collect tax and penalties, 78.70

Acts forbidden, 78.73