428.29  Assessment and certification.

The director of revenue and finance shall on the second Monday of July of each year proceed to determine, upon the basis of the data required in such report and any other information the director may obtain, the actual value of all property, subject to the director's jurisdiction, of said individual, copartnership, corporation, or association, and shall make assessments upon the taxable value thereof, as provided by section 441.21. The director of revenue and finance shall, on or before the third Monday in August, certify to the county auditor of every county in the state the valuations fixed for assessment upon all such property in each and every taxing district in each county by the department of revenue and finance. This valuation shall then be spread upon the books in the same manner as other valuations fixed by the department of revenue and finance upon property assessed under the department's jurisdiction.

Section History: Early form

  [C31, 35, § 6982-d2; C39, § 6982.2; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 428.29]

Internal References

  Referred to in § 427A.1, 427B.17, 427B.26, 437.13, 443.22

Footnotes

  See § 441.21


Previous Section 428.28

Next Section 428.30


Return To Home index


© 2001 Cornell College and League of Women Voters of Iowa


Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Mon Jan 22 17:13:42 CST 2001
URL: /DOCS/IACODE/2001/428/29.html
jhf