Chapter 274 — Board of Appeal and Equalization

274.01 Board of Appeal and Equalization The town board or city council serves as the local board of appeal and equalization, where property owners can challenge … 274.013 This section was repealed in 1976 and is no longer in effect. 274.014 Local Boards; Appeals and Equalization Course and Meeting Requirements The commissioner of revenue must create a handbook for local boards of appeal and equalization. Board members must … 274.02 This section was repealed in 1949 and is no longer in effect. 274.03 Notice of Meeting The clerk must give at least ten days' posted notice of the board of review meeting. Even if the clerk fails to give … 274.04 This section was repealed in 2003 and is no longer in effect. 274.05 This section was repealed in 2005 and is no longer in effect. 274.06 This section was repealed in 1949 and is no longer in effect. 274.07 List by Person Sick or Absent If a person was too sick or out of town to give the assessor their property information, they or their agent can submit … 274.08 Correction of Books The county auditor must review the assessment books and add any property that was left out. If the auditor finds an … 274.09 Correction of False Lists and Returns If the county auditor believes someone gave a false statement of personal property, or that an assessor missed or … 274.10 Property Omitted or Undervalued The governor can appoint an examiner when a large amount of property in a county has been left off tax rolls or greatly … 274.11 Taxes a Lien on Property in Examiner's List When the state examiner finds property that was omitted from or undervalued on tax lists, the unpaid taxes become a lien … 274.12 Duties of Auditor and Assessors After receiving the state examiner's list of omitted or undervalued property, the county auditor enters it in the … 274.13 County Board of Appeal and Equalization The county board of appeal and equalization is made up of county commissioners and the county auditor, and it reviews … 274.135 County Boards; Appeals and Equalization Course and Meeting Requirements County board members who hear property tax appeals must attend a state-approved training course at least every four … 274.14 Length of Session; Record The county board of appeal and equalization must meet starting after the second Friday in June and can hold up to ten … 274.15 This section was repealed in 1975 and no longer contains any active law. The citation remains as a placeholder to show … 274.16 Corrected Lists After the county board of equalization finishes its work, the county assessor must calculate all the changes and update … 274.17 Record; Abstract to County Auditors The secretary of the county board of equalization must keep records of all board proceedings and send each county … 274.175 Values Finalized Property assessments become final on July 1 of the assessment year, and no changes in value are allowed after that date … 274.18 Abstract of Realty Assessment Roll to Town Clerks Once each year, the county auditor must send town clerks a copy or summary of the most recent real estate assessment … 274.19 This section was repealed in 1993 and no longer contains any active law. The citation remains as a placeholder to show … 274.20 This section was repealed in 1993 and no longer contains any active law. The citation remains as a placeholder to show …