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, 1; 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,
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,
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

Grain storage facilities,
Improvements on government land, 70.174
Managed forest land, 77.84

Manufacturing property, state assessment, 70.995
Minerals and petroleum,
Mink, domestic,
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, effect 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,
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 taxes levied, delivery to state, 69.61
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
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