428.29 - ASSESSMENT AND CERTIFICATION.
428.29 ASSESSMENT AND CERTIFICATION. The director of revenue shall on or before October 31 each year proceed to determine, upon the basis of the data required in such report and any other information the director may obtain, the actual value of all property, subject to the director's jurisdiction, of said individual, partnership, corporation, or association, and shall make assessments upon the taxable value of the property, as provided by section 441.21. The director of revenue shall, on or before October 31, certify to the county auditor of every county in the state the valuations fixed for assessment upon all such property in each and every taxing district in each county by the department of revenue. This valuation shall then be spread upon the books in the same manner as other valuations fixed by the department of revenue upon property assessed under the department's jurisdiction.
Section History: Early Form [C31, 35, § 6982-d2; C39, § 6982.2; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 428.29]
Section History: Recent Form 2003 Acts, ch 145, §286; 2008 Acts, ch 1032, §106; 2009 Acts, ch 60, §8 Referred to in § 427A.1, 427B.17, 427B.26, 437.13, 443.22