House Journal: Page 2148: Tuesday, June 3, 2003
12 acres, and value, and each description of the square
13 footage tax and the land tax, with a column for polls
14 and one for payments, and shall complete it by
15 entering the amount due on each installment,
16 separately, and carrying out the total of both
17 installments. The total of all columns of each page
18 of each book or other record shall balance with the
19 tax totals. After computing the amount of land tax
20 and square footage tax due and payable on each
21 property, the county auditor shall round the total
22 amount of tax taxes due and payable on the property to
23 the nearest even whole dollar.
24 The county auditor shall list the aggregate actual
25 value and the aggregate taxable value of all taxable
26 property within the county and each political
27 subdivision including property subject to the
28 statewide property tax imposed under section 437A.18
29 on the tax list in order that the actual value of the
30 taxable property within the county or a political
31 subdivision may be ascertained and shown by the tax
32 list for the purpose of computing the debt-incurring
33 capacity of the county or political subdivision. As
34 used in this section, "actual value" is the value
35 determined under section 441.21, subsections 1 to 3,
36 Code 2005, prior to the reduction to a percentage of
37 actual value as otherwise provided in section 441.21,
38 Code 2005. "Actual value" of property subject to
39 statewide property tax is the assessed value under
40 section 437A.18.
41 Sec. 22. Section 443.3, Code 2003, is amended to
42 read as follows:
43 443.3 CORRECTION - TAX APPORTIONED.
44 At the time of transcribing said the assessments
45 into the tax list, the county auditor shall correct
46 all transfers up to date and place the legal
47 descriptions of all real estate in the name of the
48 owner at said that date as shown by the transfer book
49 in the auditor's office. At the end of the list for
50 each township or city the auditor shall make an
Page 16
1 abstract thereof, and apportion the consolidated tax
2 among the respective funds to which it belongs,
3 according to the amounts levied for each. The auditor
4 shall apportion the land tax as prescribed in section
5 443A.2.
6 Sec. 23. Section 443.6, Code 2003, is amended to
7 read as follows:
8 443.6 CORRECTIONS BY AUDITOR.
9 The auditor may correct any error in the assessment
10 or tax list, and the assessor or auditor may list for
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League of Women Voters of Iowa
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