In every city in the state of Iowa having more than one hundred twenty-five thousand population and in every county in the state of Iowa the office of assessor is hereby created. A city having a population of ten thousand or more, but not in excess of one hundred twenty-five thousand, according to the latest federal census, may by ordinance provide for the selection of a city assessor and for the assessment of property in the city under the provisions of this chapter. A city desiring to provide for assessment under the provisions of this chapter shall, not less than sixty days before the expiration of the term of the assessor in office, notify the taxing bodies affected and proceed to establish a conference board, examining board, and board of review and select an assessor, all as provided in this chapter.
[C50, 54, 58, § 405A.1, 441.1; C62, 66, 71, 73, 75, § 441.1, 441.51; C77, 79, 81, § 441.1]
Iowa General Assembly
Search: Iowa Code 1997
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