Text: HF00079 Text: HF00081 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 441.23, Code 2001, 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 five percent or more
1 6 in the valuation of the property due to an equalization order
1 7 issued pursuant to section 441.47, or upon the written request
1 8 of the person assessed, the assessor shall, at the time of
1 9 making the assessment, inform the person assessed, in writing,
1 10 of the valuation put upon the taxpayer's property, and notify
1 11 the person, if the person feels aggrieved, to appear before
1 12 the board of review and show why the assessment should be
1 13 changed. However, if the valuation of a class of property is
1 14 uniformly decreased, the assessor may notify the affected
1 15 property owners by publication in the official newspapers of
1 16 the county. The owners of real property shall be notified not
1 17 later than April 15 of any adjustment of the real property
1 18 assessment.
1 19 EXPLANATION
1 20 This bill requires the assessor to notify a taxpayer if
1 21 there has been an increase of 5 percent or more in the
1 22 taxpayer's property valuation due to an equalization order
1 23 issued by the department of revenue and finance.
1 24 LSB 1290HH 79
1 25 sc/cls/14
Text: HF00079 Text: HF00081 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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