House Journal: Page 2149: Tuesday, June 3, 2003
11 taxation any omitted land and may assess and list for
12 taxation any omitted property structure.
13 Sec. 24. Section 443.7, Code 2003, is amended to
14 read as follows:
15 443.7 NOTICE.
16 Before listing for taxation any omitted land and
17 before assessing and listing for taxation any omitted
18 property structure, the assessor or auditor shall
19 notify by mail the person in whose name the property
20 land or structure is taxed, to appear before the
21 assessor or auditor at the assessor's or auditor's
22 office within ten days from the date of the notice and
23 show cause, if any, why the correction or assessment
24 should not be made.
25 Sec. 25. Section 443.9, Code 2003, is amended to
26 read as follows:
27 443.9 ADJUSTMENT OF ACCOUNTS.
28 If such correction or assessment is made after the
29 books or other records approved by the state auditor
30 of state have passed into the hands of the treasurer,
31 the treasurer shall be charged or credited therefor as
32 the case may be. In the event such listing of omitted
33 land or listing and assessment of omitted property
34 structure is made by the assessor after the tax
35 records have passed into the hands of the auditor or
36 treasurer, such correction or assessment shall be
37 entered on the records by the auditor or treasurer.
38 Sec. 26. Section 443.12, Code 2003, is amended to
39 read as follows:
40 443.12 CORRECTIONS BY TREASURER.
41 When property land or a structure subject to
42 taxation is withheld, overlooked, or from any other
43 cause is not listed, or is not listed and assessed,
44 the county treasurer shall, when apprised thereof, at
45 any time within two years from the date at which such
46 listing and assessment should have been made, demand
47 of the person, firm, corporation, or other party by
48 whom the same should have been listed, or to whom it
49 should have been listed and assessed, or of the
50 administrator thereof, the amount the property land or
Page 17
1 structure should have been taxed in each year the same
2 was so withheld or overlooked and not listed or not
3 listed and assessed, together with six percent
4 interest thereon from the time the taxes would have
5 become due and payable had such property land been
6 listed or such structure been listed and assessed.
7 Sec. 27. Section 443.13, Code 2003, is amended to
8 read as follows:
9 443.13 ACTION BY TREASURER - APPORTIONMENT.
© 2003 Cornell College and
League of Women Voters of Iowa
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