If there has been an increase or decrease in the valuation of the property, or upon the written request of the person assessed, the assessor shall, at the time of making the assessment, inform the person assessed, in writing, of the valuation put upon the taxpayer's property, and notify the person, if the person feels aggrieved, to appear before the board of review and show why the assessment should be changed. However, if the valuation of a class of property is uniformly decreased, the assessor may notify the affected property owners by publication in the official newspapers of the county. The owners of real property shall be notified not later than April 15 of any adjustment of the real property assessment.
[C97, § 1356; C24, 27, 31, § 7111; C35, § 7111, 7129-e1; C39, § 7111, 7129.1; C46, § 441.6, 442.2; C50, 54, 58, § 441.15, 442.2; C62, 66, 71, 73, 75, 77, 79, 81, § 441.23]
92 Acts, ch 1073, §13
Referred to in § 428.4
Iowa General Assembly
Search: Iowa Code 1997
© 1997 Cornell College and League of Women Voters of Iowa
Comments? webmaster@legis.iowa.gov.
Last update: Mon Jan 27 16:05:08 CST 1997
URL: /DOCS/IACODE/1997/441/23.html
jhf