TAXATION

Property tax collection, see Taxation 7. Property Tax Collection and Settlement

Public lands, assessment, 70.24

Real property, assessment freeze under condemnation conditions, 70.105

  Defined, 70.03

  Lister, duties, 70.09

  Lottery tax relief, IV, 24; 25.75

  Savings and loan association, 215.22 (3)

  To whom assessed, 70.17

  Valuation by assessor, 70.32, 70.325

  Where assessed, 70.12

Revaluation, 70.85

Revenue department valuation of counties and taxation districts, 70.57

Reviewing authority, delayed action, 70.511

Review, see Board of Review

Review of revenue dept. valuation by tax appeals commission, 70.64

Saw logs or timber removed from public lands, 70.13 (7)

Special assessments, see Special Assessments

State assessment, when made, recorded, 70.575

Storage goods, to whom assessed, 70.18

Taxation district, assessments, 70.57

  Tax roll, contents, procedures, 70.65

Time for assessing, 70.10

U.S. land improvements, 70.174

Vacation time-sharing property, 70.095

Valuation, 70.05

  Of personalty, how made, 70.34, 70.345

Warehouse goods, to whom assessed, 70.18

Wells, contaminated on property, valuation by assessor, 70.327

When made, 70.10

taxation 3. exemptions 3. Exemptions

Agricultural societies, state, county, 80 acres, 70.11 (5)

Aircraft, 70.112 (6)

Air pollution facilities, 70.11 (21) (a)

Archaeological sites, 70.11 (13m)

Armories, 70.11 (7)

Art gallery, public, 70.11 (14)

Assistance grants, 49.41

Automobiles, motor vehicles, 70.112 (5)

Aviation fuel tax law, 78.62

Beekeepers, 70.111 (2)

Benevolent associations, 70.11 (4)

Bible camps, 70.11 (11)

Bicycle, 70.111 (1), 70.112 (5)

Boats, 70.111 (3)

Bonds and stocks, 70.112 (1)

Boy's clubs of America property, 70.11 (12)

Boy Scout property, 70.11 (12)

Bradley center sports and entertainment facilities, 70.11 (31)

Burial sites, 70.11 (13)

Camp Fire Girls' property, 70.11 (12)

Camping trailers, 70.111 (19)

Camps for mentally or physically disabled, 70.11 (33)

Camps for physically handicapped, 70.11 (22)

Cemetery associations, 70.11 (13)

Charter sport fishing boats, 70.111 (3m)

Cheese, natural, 70.111 (11)

Children, dependent, handicapped, institutions for, 70.11 (19)

Christmas trees, 70.111 (4)

Churches, 70.11 (4)

City, lands conveyed to, 70.10

City-owned property, 70.11 (2)

College, 80 acres, 70.11 (3)

Committee on, 13.52

County, lands conveyed to, 70.10

  Property, exception, 70.11 (2)

County-owned tax lands, when exempt, 75.32

Crops, 70.11 (30), 70.111 (4)

Dependent children, institutions for, 70.11 (19)

Educational institutions, 70.11 (3), (4)

Enumerated, 70.11 to 70.113

Family supplies, 70.111 (5)

Farm and fur-bearing animals, 70.111 (2)

Farmers' organization, 70.11 (17)

Farm machinery, 70.111 (10)

Feed raised on farm for feeding stock, 70.111 (6)

Finished products, 70.111 (17)

Firearms, 70.111 (1)

Fire companies, 70.11 (6)

Fraternal insurance companies, 614.80

Fraternal societies, 70.11 (4)

Fuel, for family, 70.111 (5)

Gift tax, 72.76, 72.81, 72.82

Gift to cemeteries, 157.11 (9)

Ginseng, structures for, 70.111 (21)

Girl Scout property, 70.11 (12)

Growing crops, nursery stock, trees, medicinal plants, 70.111 (4)

Health and educational facilities authority, tax exemption, 231.25

Historical societies, 70.11 (4)

Historic properties, 70.11 (34)