2023 Statutes Index

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

See also Taxation—7. Forest Croplands

Grain storage facilities, see Taxation—12. Occupational Taxes

Improvements on government land, 70.174

Managed forest land, 77.84

See also Taxation—9. Managed Forest Lands

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:

See also Taxation—14. Property Tax, Collection and Settlement

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

Equalization, state valuation of counties and tax districts, 70.57

Personal property, 70.34

Aggregate values on tax roll, 70.30

Legislative intent, 70.345

Taxpayer examination and returns, 70.35, 70.36

Real estate, 70.32

Contaminated wells, parcel with, 70.327

Divided parcels, 70.323

taxation_14. property tax, collection and settlement 14. Property Tax, Collection and Settlement

Adjustment due to error or excessive assessment, 74.33 to 74.42