Text: HF00291 Text: HF00293 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 441.23, Code 1997, 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, including an increase of more than three
1 6 percent in the valuation of the property due to an
1 7 equalization order issued pursuant to section 441.47, or upon
1 8 the written request of the person assessed, the assessor
1 9 shall, at the time of making the assessment, inform the person
1 10 assessed, in writing, of the valuation put upon the taxpayer's
1 11 property, and notify the person, if the person feels
1 12 aggrieved, to appear before the board of review and show why
1 13 the assessment should be changed. However, if the valuation
1 14 of a class of property is uniformly decreased, the assessor
1 15 may notify the affected property owners by publication in the
1 16 official newspapers of the county. The owners of real
1 17 property shall be notified not later than April 15 of any
1 18 adjustment of the real property assessment.
1 19 EXPLANATION
1 20 This bill requires the assessor to notify a taxpayer if
1 21 there has been an increase of over 3 percent in the taxpayer's
1 22 property valuation due to an equalization order issued by the
1 23 department of revenue and finance.
1 24 LSB 2246HH 77
1 25 sc/sc/14
Text: HF00291 Text: HF00293 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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