Chapter 70. General property taxes.
- 70.01 General property taxes; upon whom levied.
- 70.02 Definition of general property.
- 70.03 Definition of real property.
- 70.04 Definition of personal property.
- 70.043 Mobile homes and manufactured homes.
- 70.045 Taxation district defined.
- 70.05 Valuation of property; assessors in cities, towns and villages.
- 70.055 Expert assessment help.
- 70.06 Assessments, where made; first class city districts; assessors; appointment, removal.
- 70.07 Functions of board of assessors in first class cities.
- 70.075 Functions of board of assessors in cities of the 2nd class.
- 70.08 Assessment district.
- 70.09 Official real property lister; forms for officers.
- 70.095 Assessment roll; time-share property.
- 70.10 Assessment, when made, exemption.
- 70.105 Assessment freeze.
- 70.109 Presumption of taxability.
- 70.11 Property exempted from taxation.
- 70.1105 Taxed in part.
- 70.111 Personal property exempted from taxation.
- 70.112 Property exempted from taxation because of special tax.
- 70.113 State aid to municipalities; aids in lieu of taxes.
- 70.114 Aids on certain state lands equivalent to property taxes.
- 70.115 Taxation of real estate held by investment board.
- 70.119 Payments for municipal services.
- 70.12 Real property, where assessed.
- 70.13 Where personal property assessed.
- 70.14 Incorporated companies.
- 70.15 Assessment of vessels.
- 70.17 Lands, to whom assessed; buildings on exempt lands.
- 70.174 Improvements on government-owned land.
- 70.177 Federal property.
- 70.18 Personal property, to whom assessed.
- 70.19 Assessment, how made; liability and rights of representative.
- 70.20 Owner's liability when personalty assessed to another; action to collect.
- 70.21 Partnership; estates in hands of personal representative; personal property, how assessed.
- 70.22 Personal property being administered, how assessed.
- 70.23 Duties of assessors; entry of parcels on assessment roll.
- 70.24 Public lands and land mortgaged to state.
- 70.25 Lands, described on rolls.
- 70.27 Assessor's plat.
- 70.28 Assessment as one parcel.
- 70.29 Personalty, how entered.
- 70.30 Aggregate values.
- 70.32 Real estate, how valued.
- 70.323 Assessment of divided parcel.
- 70.327 Valuation and assessment of property with contaminated wells.
- 70.337 Tax exemption reports.
- 70.339 Reporting requirements.
- 70.34 Personalty.
- 70.345 Legislative intent; department of revenue to supply information.
- 70.35 Taxpayer examined under oath or to submit return.
- 70.36 False statement; duty of district attorney.
- 70.365 Notice of changed assessment.
- 70.37 Net proceeds occupation tax on persons extracting metalliferous minerals in this state.
- 70.375 Net proceeds occupation tax on mining of metallic minerals; computation.
- 70.38 Reports, appeals, estimated liability.
- 70.385 Collection of the tax.
- 70.39 Collection of delinquent tax.
- 70.395 Distribution and apportionment of tax.
- 70.396 Use of metalliferous mining tax payments by counties.
- 70.3965 Fund administrative fee.
- 70.397 Oil and gas severance tax.
- 70.40 Occupational tax on iron ore concentrates.
- 70.41 Occupation tax on grain storage.
- 70.42 Occupation tax on coal.
- 70.421 Occupational tax on petroleum and petroleum products refined in this state.
- 70.43 Correction of errors by assessors.
- 70.44 Assessment; property omitted.
- 70.45 Return and examination of rolls.
- 70.46 Boards of review; members; organization.
- 70.47 Board of review proceedings.
- 70.48 Assessor to attend board of review.
- 70.49 Affidavit of assessor.
- 70.50 Delivery of roll.
- 70.501 Fraudulent valuations by assessor.
- 70.502 Fraud by member of board of review.
- 70.503 Civil liability of assessor or member of board of review.
- 70.51 Assessment review and tax roll in first class cities.
- 70.511 Delayed action of reviewing authority.
- 70.52 Clerks to examine and correct rolls.
- 70.53 Statement of assessment and exemptions.
- 70.55 Special messenger.
- 70.555 Provisions directory.
- 70.56 Lost roll.
- 70.57 Assessment of counties and taxation districts by department.
- 70.575 State assessment, time.
- 70.58 Forestation state tax.
- 70.60 Apportionment of state tax to counties.
- 70.62 County tax rate.
- 70.63 Apportionment of county and state taxes to municipalities.
- 70.64 Review of equalized values.
- 70.65 Tax roll.
- 70.67 Municipal treasurer's bond; substitute for.
- 70.68 Collection of taxes.
- 70.71 Proceedings if roll not made.
- 70.72 Clerical help on reassessment.
- 70.73 Correction of tax roll.
- 70.74 Lien of reassessed tax.
- 70.75 Reassessments.
- 70.76 Board of correction.
- 70.77 Proceedings; inspection.
- 70.78 Affidavit; filing.
- 70.79 Power of supervisor of equalization.
- 70.80 Compensation; fees.
- 70.81 Statement of expenses.
- 70.82 Review of claims; payment.
- 70.83 Deputies; neglect; reassessment.
- 70.84 Inequalities may be corrected in subsequent year.
- 70.85 Review of assessment by department of revenue.
- 70.86 Descriptions, simplified system.
- 70.99 County assessor.
- 70.995 State assessment of manufacturing property.