1. As soon as practicable after receiving the tax list prescribed in chapter 443, the treasurer shall deliver to the taxpayer a statement of taxes due and payable which shall include the following information:
a. The year of tax.
b. A description of the parcel.
c. The assessed value of the parcel, itemized by the value for land, dwellings, and buildings, for the current year and the previous year as valued by the assessor after application of any equalization orders.
d. The taxable value of the parcel, itemized by the value for land, dwellings, and buildings, for the current year and the previous year after application of any equalization orders, assessment limitations, and itemized valuation exemptions.
e. The complete name of all taxing authorities receiving a tax distribution, the amount of the distribution, and the percentage distribution for each named authority, listed from the highest to the lowest distribution percentage.
f. The consolidated levy rate for one thousand dollars of taxable valuation multiplied by the taxable valuation to produce the gross taxes levied before application of credits against levied taxes for the previous and current fiscal years.
g. The itemized credits against levied taxes deducted from the gross taxes levied in order to produce the net taxes owed for the previous and current fiscal years.
h. The amount of property tax dollars reduced on each parcel as a result of the moneys received from the property tax relief fund pursuant to section 426B.2, subsections 1 and 2.
i. The total amount of taxes levied by each taxing authority in the previous fiscal year and the current fiscal year, the dollar amount difference between the two amounts, and that same difference expressed as a percentage increase or decrease.
If the person receiving the statement is not the titleholder of record or contract holder of record of the parcel, that person shall pay a fee at the rate of two dollars per parcel for each year. The treasurer shall at the same time deliver to the titleholder of record or contract holder of record a copy of the statement.
2. The county treasurer shall deliver to the taxpayer a receipt stating the year of tax, date of payment, a description of the parcel, and the amount of taxes, interest, fees, and costs paid except when payment of taxes is made by check, then a receipt shall be issued only upon request. The receipt shall be in full of the first half, second half, or full year amounts unless a payment is made under section 445.36A or 435.24, subsection 6.
[R60, § 760; C73, § 867; C97, § 1405; C24, 27, 31, 35, 39, § 7188; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 445.5]
83 Acts, ch 156, § 1, 2; 91 Acts, ch 191, §30; 97 Acts, ch 206, §22, 24
Referred to in § 25B.7
See 97 Acts, ch 206, § 24, for applicability date of 1997 amendments; governor's item veto deleted provision which would have delayed the applicability of new subsection 1 until the year 2001
© 1998 Cornell College and League of Women Voters of Iowa
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