Part 3 - County Assessment

Part 3 - County Assessment

Section 301 - Assessment by county assessor.
Section 301.1 - Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas.
Section 301.2 - Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
Section 301.3 - Definitions -- Assessment of real property subject to a low-income housing covenant.
Section 301.4 - Definition -- Assessment of property after a reduction in value -- Other factors affecting fair market value -- County legislative body authority to reduce value or issue a refund after a valuation reduction.
Section 301.5 - Definitions -- Assessment of property if threatened or endangered species is present.
Section 301.6 - Definition -- Assessment of property having a diminished productive value.
Section 301.7 - Definitions -- Assessment of property used for radioactive or hazardous waste storage.
Section 302 - Basis of property taxation for political subdivision.
Section 303 - General duties of county assessor.
Section 303.1 - Mandatory cyclical appraisals.
Section 303.2 - Automatic review of assessed value of review property.
Section 305 - Listing property in taxing entities.
Section 305.5 - Boundary actions not effective for purposes of assessment until required documents are recorded.
Section 306 - Statements by taxpayers -- Power of assessors respecting statements.
Section 307 - Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.
Section 308 - Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.
Section 309 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
Section 310 - Assessment in name of claimant as well as owner.
Section 311 - Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.
Section 313 - Assessor to furnish information to commission.
Section 314 - Penalty for failure to complete assessment book.
Section 315 - Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.
Section 320 - Total property valuation.
Section 321 - Extension of taxes on assessment book.
Section 322 - Transmittal of statement to commission.
Section 323 - Changes ordered by commission.
Section 324 - Entering corrected sum of taxes in assessment book.
Section 325 - Statement transmitted to commission and state auditor.
Section 326 - Assessment roll delivered to county treasurer.
Section 327 - Assessment roll -- Taxes charged to county treasurer.
Section 328 - Duty of auditor upon termination of treasurer's term of office.
Section 329 - Verification of auditor's statements.

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