Section 443.8 – Right of appeal.
443.8 Right of appeal. Should such party feel aggrieved at the action of said assessor or auditor the party shall have the right of appeal therefrom to the district court. [S13, §1385-b; C24, 27, 31, 35, 39, §7151; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §443.8] Referred to in §331.512, […]
Section 443.9 – Adjustment of accounts.
443.9 Adjustment of accounts. If such correction or assessment is made after the books or other records approved by the state auditor have passed into the hands of the treasurer, the treasurer shall be charged or credited therefor as the case may be. In the event such assessment of omitted property is made by the […]
Section 443.10 – Expense — report to supervisors.
443.10 Expense — report to supervisors. All expense incurred in the making of said correction or assessment shall be borne pro rata by the funds which are affected by said correction and the proceedings shall be reported to the board of supervisors. [S13, §1385-b; C24, 27, 31, 35, 39, §7153; C46, 50, 54, 58, 62, […]
Section 443.11 – Procedure on appeal.
443.11 Procedure on appeal. The appeal provided for in section 443.8 shall be taken within ten days from the time of the final action of the assessor or auditor, by a written notice to that effect to the assessor or auditor, and served as an original notice. The court on appeal shall hear and determine […]
Section 443.12 – Corrections by treasurer.
443.12 Corrections by treasurer. When property subject to taxation is withheld, overlooked, or from any other cause is not listed and assessed, the county treasurer shall, when apprised thereof, at any time within two years from the date at which such assessment should have been made, demand of the person, firm, corporation, or other party […]
Section 443.13 – Action by treasurer — apportionment.
443.13 Action by treasurer — apportionment. Upon failure to pay such sum within thirty days, with all accrued interest, the treasurer shall cause an action to be brought in the name of the treasurer for the use of the proper county, to be prosecuted by the county attorney, or such other person as the board […]
Section 443.14 – Duty of treasurer.
443.14 Duty of treasurer. The treasurer shall assess any real property subject to taxation which may have been omitted by the assessor, board of review, or county auditor, and collect taxes thereon, and in such cases shall note, opposite the tract or lot assessed, the words “by treasurer”. [C51, §491; R60, §752; C73, §851; C97, […]
Section 443.15 – Time limit.
443.15 Time limit. The assessment shall be made within two years after the tax list shall have been delivered to the treasurer for collection, and not afterwards, if the property is then owned by the person who should have paid the tax. [C73, §851; C97, §1398; C24, 27, 31, 35, 39, §7158; C46, 50, 54, […]
Section 443.16 – Entry by treasurer — details required.
443.16 Entry by treasurer — details required. When the county treasurer makes an entry of taxes on the tax list, or an entry of the correction of a tax, the treasurer shall, immediately in connection with the entry, enter the year, month, day, hour, and minute when the entry was made. [C31, 35, §7158-d1; C39, […]
Section 443.17 – Presumption of two-year ownership.
443.17 Presumption of two-year ownership. In any action or proceeding, now pending or hereafter brought, to recover taxes upon property not listed or assessed for taxation during the lifetime of any decedent, it shall be presumed that any property, any evidence of ownership of property, and any evidence of a promise to pay, owned by […]