Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 2 - Property Taxes > CHAPTER 441 - ASSESSMENT AND VALUATION OF PROPERTY > 441.18 - LISTING AND VALUATION.

441.18 - LISTING AND VALUATION.

        441.18  LISTING AND VALUATION.         Each assessor shall, with the assistance of each person assessed,      or who may be required by law to list property belonging to another,      enter upon the assessment rolls the several items of property      required to be entered for assessment.  The assessor shall personally      affix values to all property assessed by the assessor.
         Section History: Early Form
         [C51, § 473; R60, § 733; C73, § 822; C97, § 1352; C24, 27, 31, 35,      39, § 7106; C46, § 405.19, 441.1; C50, 54, 58, § 405.19, 405A.6,      405A.7, 441.10; C62, 66, 71, 73, 75, 77, 79, 81, § 441.18]