House Journal: Page 2151: Tuesday, June 3, 2003
9 decedent.
10 Sec. 31. Section 443.18, Code 2003, is amended to
11 read as follows:
12 443.18 REAL ESTATE - DUTY OF OWNER.
13 In all cases where real estate land subject to
14 taxation has not been listed or agricultural land or a
15 structure subject to taxation has not been listed and
16 assessed, the owner, or an agent of the owner, shall
17 have the same done by the treasurer, and pay the taxes
18 thereon; and if the owner fails to do so the treasurer
19 shall list or list and assess the same and collect the
20 tax assessed as the treasurer does other taxes.
21 Sec. 32. Section 443.19, Code 2003, is amended to
22 read as follows:
23 443.19 IRREGULARITIES, ERRORS AND OMISSIONS -
24 EFFECT.
25 No a failure of the owner to have such property
26 land listed or agricultural land or structure listed
27 and assessed or to have the errors in the listing or
28 assessment corrected, and no an irregularity, error or
29 omission in the listing of such land or listing and
30 assessment of such property agricultural land or
31 structure, shall not affect in any manner the legality
32 of the taxes levied thereon, or affect any right or
33 title to such real estate property which would have
34 accrued to any party claiming or holding under and by
35 virtue of a deed executed by the treasurer as provided
36 by this title, had the listing and assessment of such
37 property been in all respects regular and valid.
38 Sec. 33. Section 443.21, Code 2003, is amended to
39 read as follows:
40 443.21 ASSESSMENTS CERTIFIED TO COUNTY AUDITOR.
41 All assessors and assessing bodies, including the
42 department of revenue and finance having authority
43 over the listing of land or listing and assessment of
44 property agricultural land and structures for tax
45 purposes shall certify to the county auditor of each
46 county the number of acres of land and the assessed
47 values of agricultural land and structures for all the
48 taxable property in such county as finally equalized
49 and determined, and the same shall be transcribed onto
50 the tax lists as required by section 443.2.
Page 19
1 Sec. 34. Section 443.22, Code 2003, is amended to
2 read as follows:
3 443.22 UNIFORM ASSESSMENTS MANDATORY.
4 All assessors and assessing bodies, including the
5 department of revenue and finance having authority
6 over the listing of land and listing and assessment of
7 property agricultural land and structures for tax
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