59 chapters · 1,000 sections in this title.
Iowa Code § 449.1 Definitions.
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As used in this chapter , unless the context otherwise requires, “book” , “list” , “record” , or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1 . 2000 Acts, ch 1148, §1
Iowa Code § 449.1A Application.
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When a parcel has been assessed and taxed as one unit, and thereafter and before the tax is paid, the title to different portions of the parcel becomes vested in different parties in severalty, and the owners are unable to agree as to what portion of the total tax each portion of…
Iowa Code § 449.2 Notice.
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In the absence of the appearance of all interested parties, the board shall prescribe the notice which nonappearing parties shall receive, and the time and manner of the service thereof. [C24, 27, 31, 35, 39, § 7298; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §449.2 ] Refer…
Iowa Code § 449.3 Order — record.
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At the hearing, the board shall apportion the tax to the different portions of the parcel owned in severalty, in accordance with the values of the portions. All orders and determinations of the board shall be entered in its minutes. An order of apportionment shall clearly identif…