Fraudulent valuations, neglect of duty, forfeiture, damages, 70.501 to 70.503
Removal from office, 17.14
Second class cities, board of assessors, 70.075
Tax rolls,
see Tax rolls, under this subhead
Towns:
Appointment, 60.307
Civil service system, 66.0509 (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
Instructional materials for citizens, 73.03 (54)
Membership, organization, 70.46
Personal property valuation, testimony, returns, 70.35 (4), (5)
Proceedings, 70.47
Removal of member, 17.14
Training for members, 73.03 (55)
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
Presumption of taxability, 70.109
Property subject to other tax, 70.112
Property taxable in part, 70.1105
Reports by owner, 70.337, 70.339
Imposition of tax, VIII, 1; 70.01
School tax, X, 4
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
Property taxable in part, 70.1105
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, 66.0435
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
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