441.28 - ASSESSMENT ROLLS -- CHANGE -- NOTICE TO TAXPAYER.
441.28 ASSESSMENT ROLLS -- CHANGE -- NOTICE TO TAXPAYER. The assessment shall be completed not later than April 15 each year. If the assessor makes any change in an assessment after it has been entered on the assessor's rolls, the assessor shall note on the roll, together with the original assessment, the new assessment and the reason for the change, together with the assessor's signature and the date of the change. Provided, however, in the event the assessor increases any assessment the assessor shall give notice of the increase in writing to the taxpayer by mail postmarked no later than April 15. No changes shall be made on the assessment rolls after April 15 except by order of the board of review or of the property assessment appeal board, or by decree of court.
Section History: Early Form [C51, § 471, 473; R60, § 732, 733, 736; C73, § 821, 825; C97, § 1360, 1366; S13, § 1360, 1366; C24, 27, 31, 35, 39, § 7115, 7122, 7123; C46, § 405.20, 441.10, 441.17, 441.18; C50, 54, 58, § 405.20, 441.18, 441.25; C62, 66, 71, 73, 75, 77, 79, 81, § 441.28]
Section History: Recent Form 2005 Acts, ch 150, §126 Referred to in § 428.4
Footnotes For future repeal, effective July 1, 2013, of 2005 amendments to this section that relate only to the property assessment appeal board, see 2005 Acts, ch 150, §134