Text: HF02353 Text: HF02355 Text: HF02300 - HF02399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 441.23, Code 1995, is amended to read
1 2 as follows:
1 3 441.23 NOTICE OF VALUATION.
1 4 If there has been an increase or decrease in the valuation
1 5 of the property, or upon the written request of the person
1 6 assessed, the assessor shall, at the time of making the
1 7 assessment, inform the person assessed, in writing, of the
1 8 valuation put upon the taxpayer's property, and of the
1 9 valuation put upon the property in the previous assessment
1 10 year, and shall notify the person, if the person feels
1 11 aggrieved, to appear before the board of review and show why
1 12 the assessment should be changed. However, if the valuation
1 13 of a class of property is uniformly decreased, the assessor
1 14 may notify the affected property owners by publication in the
1 15 official newspapers of the county. The owners of real
1 16 property shall be notified not later than April 15 of any
1 17 adjustment of the real property assessment.
1 18 EXPLANATION
1 19 The local assessor is required to notify a taxpayer, in
1 20 writing, if there has been an increase or decrease in the
1 21 valuation of the taxpayer's property. This bill requires the
1 22 assessor to include on that notice the valuation of the
1 23 property in the previous assessment year.
1 24 LSB 4150HH 76
1 25 sc/cf/24
Text: HF02353 Text: HF02355 Text: HF02300 - HF02399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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