429.1 Notice of assessment. The department of revenue shall, at the time of making the assessment of property as provided in chapters 428, 433, 434, 437, and 438, inform the person assessed, by mail, of the valuation put upon the taxpayer’s property. The notice shall contain a notice of the taxpayer’s right of appeal to […]
429.2 Appeal. 1. The taxpayer shall have thirty days from the date of the notice of assessment to appeal the assessment to the director of revenue. Thereafter, the proceedings before the director of revenue shall conform to the provisions of subsection 2 and chapter 17A. 2. The following rules shall apply to the appeal proceedings […]
429.3 Judicial review. Judicial review of the action of the director of revenue may be sought by the taxpayer in accordance with the terms of chapter 17A. [C31, 35, §6982-d4; C39, §6982.4; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, §428.31; C81, §429.3] 94 Acts, ch 1133, §10, 16; 2003 Acts, ch […]
