701—102.13(441) Tentative equalization notices. Prior to the issuance of the final equalization order to each county auditor, a tentative equalization notice providing for proposed percentage adjustments to the aggregate valuations of classes of property as set forth in rule 701—102.12(441) shall be mailed to the county auditor whose valuations are proposed to be adjusted. The tentative equalization notice constitutes the ten days’ notice required by Iowa Code section 441.48.
This rule is intended to implement Iowa Code sections 441.47 and 441.48.
[Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23]