House Journal: Page 2147: Tuesday, June 3, 2003
13 as defined in section 441.21, subsection 7, the
14 director shall notify the assessor by mail of the
15 equalization of the effects of the cumulative
16 inflation factor for the assessing jurisdiction. The
17 assessor shall recompute the assessments made pursuant
18 to section 441.21, subsection 2, paragraph "b",
19 subparagraph (1), subsection 3, paragraph "b",
20 subparagraph (1), and subsection 4, paragraph "b",
21 subparagraph (1), by applying the equalized inflation
22 factor. The assessor shall send notice of the
23 equalized assessments to all affected property owners.
24 Sec. 19. Section 441.50, Code 2003, is amended to
25 read as follows:
26 441.50 APPRAISERS EMPLOYED.
27 The conference board shall have power to employ
28 appraisers or other technical or expert help to assist
29 in the valuation assessment of property as provided in
30 section 441.21, the cost thereof to be paid in the
31 same manner as other expenses of the assessor's
32 office. The conference board may certify for levy
33 annually an amount not to exceed forty and one-half
34 cents per thousand dollars of assessed value of
35 taxable property for the purpose of establishing a
36 special appraiser's fund, to be used only for such
37 purposes. From time to time the conference board may
38 direct the transfer of any unexpended balance in the
39 special appraiser's fund to the assessment expense
40 fund.
41 Sec. 20. Section 443.1, Code 2003, is amended to
42 read as follows:
43 443.1 CONSOLIDATED TAX.
44 All square footage taxes which are uniform
45 throughout any township or school district shall be
46 formed into a single tax and entered upon the tax list
47 in a single column, to be known as a consolidated tax,
48 and each receipt shall show the percentage levied for
49 each separate fund. The land tax shall be separately
50 stated and each receipt shall show the percentage
Page 15
1 levied for each separate fund.
2 Sec. 21. Section 443.2, Code 2003, is amended to
3 read as follows:
4 443.2 TAX LIST.
5 Before the first day of July in each year, the
6 county auditor shall transcribe the assessments of the
7 townships and cities into a book or record, to be
8 known as the tax list, properly ruled and headed, with
9 separate columns, in which shall be entered the names
10 of the taxpayers, descriptions of lands, number of
11 acres and value, numbers of city lots, their size in
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