Text: SF02316 Text: SF02318 Text: SF02300 - SF02399 Text: SF 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 4150SS 76 1 25 sc/cf/24
Text: SF02316 Text: SF02318 Text: SF02300 - SF02399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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