TAXATION

  Personal property, 70.18

  Agents, rights and liabilities, 70.19

  Estate, 70.21, 70.22

  Owner, when property assessed to another, 70.20

  Partnerships, 70.21

  Time-share property, 70.095

Property subject to tax:  
Generally 70.01

  Docks, coal and iron ore, see Taxation - 12. Occupational Taxes

  Exempt property:

  General property, 70.11

  Personal property, 70.111

  Property subject to other tax, 70.112

  Reports by owner, 70.337, 70.339

  Federal property, 70.177

  Forest croplands, 77.04  
See also Taxation - 7. Forest Croplands

  Grain storage facilities, see Taxation - 12. Occupational Taxes

  Improvements on government land, 70.174

  Managed forest land, 77.84  
See also Taxation - 9. Managed Forest Croplands

  Manufacturing property, state assessment, 70.995

  Minerals and petroleum, see Taxation - 10. Mining, Metalliferous Mineral

  Mink, domestic, see Taxation - 12. Occupational Taxes

  Mobile homes, 70.043

  Parking fees, 66.058

  Public lands and land mortgaged to state, 70.24

  State investment board property, 70.115

Real estate descriptions, 70.25

  Assessor's plats, 70.27

Real property lister; appointment, duties, 70.09

Reassessment of district or part:  
Generally 70.75

  Board of correction, 70.76 to 70.78

  Compensation of person making, 70.80 to 70.82

  Court orders for, 75.54, 75.55

  Delay in making, efect on levy, 70.84

  Neglect of duty by person making, 70.83

  Supervisor of reassessment, 70.79

  Towns, employment of clerical help, 70.72

Special assessments, see Special Assessments

Tax rolls:  
See also Taxation - 14. Property Tax, Collection and Settlement

  Affidavit of assessor on roll, 70.49

  Cities of first class, 70.51

  Clerk of municipalities, duties:

  Examination and correction, 70.52, 74.05

  Failure to prepare roll, 70.71

  Preparation of roll, 70.65

  Statement of values, delivery to state, 70.53, 70.55

  Delivery:

  Failure to make, 70.71

  To county treasurer, 74.43

  To municipal clerk, 70.45, 70.50

  To municipal treasurer, 74.03

  Description of real property:

  Assessor's plats, 70.23

  City adopts system of, 70.86

  Sufficiency, 70.25

  Entry of personal property, 70.29, 70.30

  Entry of real estate on rolls, 70.23

  Assessor's plats, 70.27

  Description, 70.25

  Multiple lots as one parcel, 70.28

  Public lands and lands mortgaged to state, 70.24

  Errors, correction:  
Generally 70.73

  Assessor, 70.43

  Board of review, 70.48

  County clerks, 74.43

  Municipal clerks, 70.52, 74.05

  Shown on roll, 70.65 (2)

  Examination and correction, 70.45, 70.52

  Failure to furnish, county clerk's duty, 70.71

  Forest croplands, 77.04

  Forms, 70.09 (3)

  Lost or destroyed rolls, procedure, 70.56

  Managed forest land, 77.84 (1)

  Omitted property, 70.44

  Open book, 70.45

Time of assessment, 70.10

Time-share property, how taxed, 70.095

Uniformity, VIII, 1

Valuation:  
Generally 70.05

  Condemnation replacement property, assessment freeze, 70.105

  Equalization, state valuation of counties and tax districts, 70.57

  Personal property, 70.34

  Aggregate values on tax roll, 70.30

  Legislative intent, 70.345

  Taxpayer examination and returns, 70.35, 70.36

  Real estate, 70.32

  Contaminated wells, parcel with, 70.327

  Divided parcels, 70.323

taxation 14. property tax, collection 14. Property Tax, Collection and Settlement

Adjustment due to error or excessive assessment, 74.33 to 74.42