70.105 Assessment freeze.
70.11 Property exempted from taxation.
70.111 Personal property exempted from taxation.
70.112 Property exempted from taxation because of special tax.
70.113 State aid to municipalities; aids in lieu of taxes.
70.114 Aids on certain state lands equivalent to property taxes.
70.115 Taxation of real estate held by investment board.
70.119 Payments for municipal services.
70.12 Real property, where assessed.
70.13 Where personal property assessed.
70.14 Incorporated companies.
70.15 Assessment of vessels.
70.17 Lands, to whom assessed; buildings on exempt lands.
70.174 Improvements on government-owned land.
70.18 Personal property, to whom assessed.
70.19 Assessment, how made; liability and rights of representative.
70.20 Owner's liability when personalty assessed to another; action to collect.
70.21 Partnership; estates in hands of executor; personal property, how assessed.
70.22 Personal property being administered, how assessed.
70.23 Duties of assessors; entry of parcels on tax roll.
70.24 Public lands and land mortgaged to state.
70.25 Lands, described on rolls.
70.28 Assessment as one parcel.
70.29 Personalty, how entered.
70.32 Real estate, how valued.
70.323 Assessment of divided parcel.
70.327 Valuation and assessment of property with contaminated wells.
70.337 Tax exemption reports.
70.339 Reporting requirements.
70.345 Legislative intent; department of revenue to supply information.
70.35 Taxpayer examined under oath or to submit return.
70.36 False statement; duty of district attorney.
70.365 Notice of higher assessment.
70.37 Net proceeds occupation tax on persons extracting metalliferous minerals in this state.
70.375 Net proceeds occupation tax on mining of metallic minerals; computation.
70.38 Reports, appeals, estimated liability.
70.385 Collection of the tax.
70.39 Collection of delinquent tax.
70.395 Distribution and apportionment of tax.
70.396 Use of metalliferous mining tax payments by counties.
70.3965 Fund administrative fee.
70.397 Oil and gas severance tax.
70.40 Occupational tax on iron ore concentrates.
70.41 Occupation tax on grain storage.
70.42 Occupation tax on coal.
70.421 Occupational tax on petroleum and petroleum products refined in this state.
70.425 Occupational tax on owners of domestic mink.
70.43 Correction of errors by assessors.
70.44 Assessment; property omitted.
70.45 Return and examination of rolls.
70.46 Boards of review; members; organization.
70.47 Board of review proceedings.
70.48 Assessor to attend board of review.
70.49 Affidavit of assessor.
70.501 Fraudulent valuations by assessor.
70.502 Fraud by member of board of review.
70.503 Civil liability of assessor or member of board of review.
70.51 Assessment review and tax roll in first class cities.
70.511 Delayed action of reviewing authority.
70.52 Clerks to examine and correct rolls.
70.53 Statement of assessment and exemptions.
70.555 Provisions directory.
70.57 Assessment of counties and taxation districts by department.
70.575 State assessment, time.
70.58 Forestation state tax.
70.60 Apportionment of state tax.
70.63 Apportionment of county taxes.
70.64 Review of equalized values.
70.67 Municipal treasurer's bond; substitute for.
70.68 Collection of taxes.
70.71 Proceedings if roll not made.
70.72 Clerical help on reassessment.
70.73 Correction of tax roll.
70.74 Lien of reassessed tax.
70.76 Board of correction.
70.77 Proceedings; inspection.
70.79 Power of supervisor of equalization.
70.80 Compensation; fees.
