House Journal: Page 2143: Tuesday, June 3, 2003
17 structure against which the penalty has been imposed.
18 Sec. 7. Section 441.26, unnumbered paragraph 3,
19 Code 2003, is amended to read as follows:
20 The notice in 1981 2007 and each odd-numbered year
21 thereafter shall contain a statement that the
22 agricultural property assessments and property
23 assessed pursuant to section 441.21, subsection 2,
24 paragraph "b", subparagraph (1), and subsection 3,
25 paragraph "b", subparagraph (1), are subject to
26 equalization pursuant to an order issued by the
27 director of revenue and finance, that the county
28 auditor shall give notice on or before October 15 by
29 publication in an official newspaper of general
30 circulation to any class of agricultural property
31 affected by the equalization order, and that the board
32 of review shall be in session from October 15 to
33 November 15 to hear protests of affected property
34 owners or taxpayers whose valuations have been
35 adjusted by the equalization order.
36 Sec. 8. Section 441.26, unnumbered paragraphs 4
37 and 5, Code 2003, are amended to read as follows:
38 The assessment rolls shall be used in listing the
39 property, the number of structures, and the total
40 square footage of the structures by class of property,
41 and showing the values affixed to agricultural land
42 and the assessed value per square foot affixed to the
43 property the structures by class of property of all
44 persons assessed. The rolls shall be made in
45 duplicate. The duplicate roll shall be signed by the
46 assessor, detached from the original and delivered to
47 the person assessed if there has been an increase or
48 decrease in the valuation of the property. If there
49 has been no change in the evaluation, the information
50 on the roll may be printed on computer stock paper and
Page 11
1 preserved as required by this chapter. If the person
2 assessed requests in writing a copy of the roll, the
3 copy shall be provided to the person. The pages of
4 the assessor's assessment book shall contain columns
5 ruled and headed for the information required by this
6 chapter and that which the director of revenue and
7 finance deems essential in the equalization work of
8 the director. The assessor shall return all
9 assessment rolls and schedules to the county auditor,
10 along with the completed assessment book, as provided
11 in this chapter, and the county auditor shall
12 carefully keep and preserve the rolls, schedules and
13 book for a period of five years from the time of its
14 filing in the county auditor's office.
15 Beginning with valuations for January 1, 1977 2006,
© 2003 Cornell College and
League of Women Voters of Iowa
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