Chapter 70

CHAPTER 70

GENERAL PROPERTY TAXES

70.01   General property taxes; upon whom levied.

70.015   Sunset.

70.02   Definition of general property.

70.03   Definition of real property.

70.04   Definition of personal property.

70.045   Taxation district defined.

70.05   Valuation of property; assessors in cities, towns and villages.

70.055   Expert assessment help.

70.06   Assessments, where made; first class city districts; assessors; appointment, removal.

70.07   Functions of board of assessors in first class cities.

70.075   Functions of board of assessors in cities of the 2nd class.

70.08   Assessment district.

70.09   Official real property lister; forms for officers.

70.095   Assessment roll; time-share property.

70.10   Assessment, when made, exemption.

70.109   Presumption of taxability.

70.11   Property exempted from taxation.

70.1105   Taxed in part.

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.

70.177   Federal property.

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 personal representative; personal property, how assessed.

70.22   Personal property being administered, how assessed.

70.23   Duties of assessors; entry of parcels on assessment roll.

70.24   Public lands and land mortgaged to state.

70.25   Lands, described on rolls.

70.27   Assessor’s plat.

70.28   Assessment as one parcel.

70.29   Personalty, how entered.

70.30   Aggregate values.

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.

70.34   Personalty.

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 changed 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.