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
Property taxable in part, 70.1105
Reports by owner, 70.337, 70.339
Federal property, 70.177
Forest croplands, 77.04
Grain storage facilities, see Taxation—12. Occupational Taxes
Improvements on government land, 70.174
Managed forest land, 77.84
Manufactured and mobile homes, 70.043
Municipal permit fees, 66.0435
Manufacturing property, state assessment, 70.995
Minerals and petroleum, see Taxation—10. Mining, Metalliferous Mineral
Mink, domestic, see Taxation—12. Occupational Taxes
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, see Special Assessments
Supervisors of equalization, 73.05, 73.06
Tax rolls:
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
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
Printing of tax and assessment rolls, 59.52 (15)
Time of assessment, 70.10
Time-share property, how taxed, 70.095
Uniformity, VIII, 1
Valuation:
Generally, 70.05
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