2025 Session Last amended: 2019 session

§ 274.16 — Corrected Lists

Plain-Language Summary

After the county board of equalization finishes its work, the county assessor must calculate all the changes and update the real and personal property assessment lists. Two copies of the corrected lists must be made — one stays in the assessor's office and one goes to the state commissioner of revenue.

Practical Notes
This section ensures that the official tax records reflect any changes made during the county appeal process. Property owners who won adjustments at the county board should verify their updated assessment is reflected accurately on subsequent tax statements. The copy sent to the commissioner of revenue allows the state to monitor county-level equalization.