429.1  Notice of assessment.

The director of revenue shall, at the time of making the assessment of property as provided in chapters 428, 433, 434, 437, and 438, inform the person assessed, by mail, of the valuation put upon the taxpayer's property. The notice shall contain a notice of the taxpayer's right of appeal to the state board of tax review as provided in section 429.2.

Section History: Early form

  [C81, § 429.1]

Section History: Recent form

  86 Acts, ch 1241, § 37; 2002 Acts, ch 1150, §12; 2003 Acts, ch 145, §286

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