TAXATION

Action to set aside tax, payment a condition, 75.62

Agent or keeper of personalty, assessment procedure, 70.19

Agricultural land, valuation, 70.32 (1r), (2m), 70.57 (3)

All property taxed unless exempted, 70.01

Appeal, divided parcel, 70.323

Apportionment:

  County taxes, 70.63

  Divided parcel, 70.323

Assessment district defined, 70.08

Assessment freeze under condemnation conditions, 70.105

Assessment manual, 70.32 (1), 70.34

  Use, 70.75

Assessment of several lots as one parcel, when permitted, 70.28

Assessor, see Assessor

Assessor's plats, 70.27

Board of assessors in second class cities, functions, 70.075

Board of review, powers, duties, proceedings, 70.46, 70.47

Boats:

  Interstate commerce, 70.15

  Or water craft of state inhabitants, 70.15

Car line companies, review, 76.39 (4) (c)

Cities of first class, districts, assessors, 70.06

Companies, incorporated, residence, 70.14

Condominiums, vacation time-sharing, 70.095

Correction:

  Assessment roll, 70.43

  Tax roll, 70.73

County assessor's valuation may be state's full value for equalization purposes, 70.57 (1)

County-owned land, bought for taxes, 75.32

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