TAXATION

  Second class cities, board of assessors, 70.075

  Tax rolls, see Tax rolls, under this subhead

  Towns:

  Appointment, 60.307

  Civil service system, 66.19 (2) (b)

  Election, general provisions, 60.30

  Valuation of property, see Valuation, under this subhead

  Villages, 61.197 (1) (f)

  Duties, oath, compensation, 61.27

Board of review:

  Assessor to attend, 70.48

  Correction of tax roll, 70.48

  County assessor system, 70.99 (10), (10p)

  Delayed action, affect on tax roll, 70.511

  First class cities, assessment and tax rolls, 70.51

  Fraud by members, liability, 70.502, 70.503

  Membership, organization, 70.46

  Personal property valuation, testimony, returns, 70.35 (4), (5)

  Proceedings, 70.47

  Removal of member, 17.14

Condemnation, replacement property, assessment freeze, 70.105

County assessor system, 70.99

Definitions:

  General property, 70.02

  Personal property, 70.04

  Real property, 70.03

Equalization:

  Appeal by county or municipality, 70.64

  State valuation of counties and tax districts, 70.57

  Time of making, 70.575

Errors:

  Correction, see Tax roll, under this subhead

  When not to invalidate tax or assessment, 70.555

Exempt property:

  General property, 70.11

  Personal property, 70.111

  Property subject to other tax, 70.112

  Reports by owner, 70.337, 70.339

Imposition of tax, VIII, I, 70.01

  School tax, X, 4

Increased assessment, notice required, 70.365

Municipality making assessment:

  Personal property, 70.13

  Real property, 70.12

Occupational taxes, see Taxation - 12. Occupational Taxes

Omitted property, 70.44

Persons responsible for tax, persons assessed:

  Improvements on government land, 70.174

  Land and improvements, 70.17

  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