Chapter 3.28 PROPERTY TAX
This chapter is included in your selections.
Sections:
- I. Property Tax
- 3.28.005 Property subject to taxation.
- 3.28.010 Corporate property—Shares of stock not taxable.
- 3.28.015 Claims for exemptions—Affidavits.
- 3.28.020 Definitions.
- 3.28.025 City treasurer duties—As ex officio tax collector.
- 3.28.030 City treasurer duties—Keeping records and other duties.
- 3.28.035 Assessment at full cash value—Separation of lands and improvements—Cultivated and uncultivated land.
- 3.28.040 Assessment of other taxable property—Platted and unplatted land.
- 3.28.045 Ascertaining names of persons and property for taxation—Use of statements filed with county or city assessor.
- 3.28.050 Statement of property owned—Contents.
- 3.28.055 Statement of property owned—Form and verification.
- 3.28.060 Statement of property owned—Mailing or delivery to owner—Inclusion of notice indicating return requirements.
- 3.28.065 Powers of assessor—Subpoenas in connection with statements—Failure to comply—Penalty.
- 3.28.070 Failure to comply with chapter—Assessor’s estimate of property value.
- 3.28.075 Assessment by assessor’s estimate when owner absent or unknown.
- 3.28.080 Assessment in name of owner—Procedure where owner unknown.
- 3.28.085 Assessment of personal property from outside city consigned for sale to persons within city.
- 3.28.090 Assessments of persons acting as agents or executors.
- 3.28.095 Assessment of undistributed or unpartitioned property of deceased persons.
- 3.28.100 Assessment of property in litigation.
- 3.28.105 Assessment of property wilfully concealed or misrepresented.
- 3.28.110 Assessment of property that escaped assessment the previous year.
- 3.28.115 Assessment roll—Contents.
- 3.28.120 Assessment roll—Index.
- 3.28.125 Assessment roll—Entry of fact that property sold for taxes.
- 3.28.130 Assessment roll—Completion—Affidavit.
- 3.28.135 Assessor to make plats of each city block at request of council—Marking names thereon.
- 3.28.140 Assessor to make plats of each city block at request of council—Total valuation of each kind of property—Affidavit—Equalizing assessments.
- 3.28.145 Failure to complete assessment book—Penalty.
- 3.28.150 Adding name of claimant to that of owner listed on assessment roll.
- 3.28.155 Liability for taxes on property not assessed.
- 3.28.160 Affidavit by taxpayer charging failure to assess property.
- 3.28.165 Trial of action to recover amount of taxes on property not assessed.
- 3.28.170 Assessment of water ditches.
- 3.28.175 Board of equalization—Meetings and procedure.
- 3.28.180 Board of equalization—Raising or lowering in whole or in part.
- 3.28.185 Board of equalization—Application for reduction in valuation of property.
- 3.28.190 Board of equalization—Hearing and examination of application of reduction.
- 3.28.195 Board of equalization—Subpoena of witness upon hearing of application.
- 3.28.200 Board of equalization—Additions and new assessments—Assessments deemed incomplete—Notification of persons interested.
- 3.28.205 Board of equalization—Clerk’s minutes—Changes in assessment roll—Affidavit.
- 3.28.210 Addition to assessment roll of unassessed property—Force and effect.
- 3.28.215 Levy of tax—Rates—Computation of amounts.
- 3.28.220 Levy of tax—As judgment—Liens.
- 3.28.225 Personal property tax as lien against real property.
- 3.28.230 Tax on real property and improvements—Liens.
- 3.28.235 Improvements owned by others than owner of property on which situated—Statement filed with assessor.
- 3.28.240 Auditor’s duties—Correction of mathematical and clerical errors.
- 3.28.245 Auditor’s duties—Computation of sums that will be paid as taxes.
- 3.28.250 Auditor’s duties—Delivery of corrected assessment roll—Affidavit.
- 3.28.255 Auditor’s duties—Charging tax collector with amount of taxes levied.
- 3.28.260 Auditor’s duties—Verification of all statements by affidavit.
- 3.28.265 Auditor’s duties—Procedure for transfer of assessment roll or delinquent tax list.
- 3.28.270 Publication of notice to pay taxes—Contents.
- 3.28.275 Publication of notice to pay taxes—Publication requirements.
- 3.28.280 Tax payment—Location.
- 3.28.285 Tax payment—Recording—Partial payments—Fractional parcels.
- 3.28.290 Tax payment—Receipt—Contents.
- 3.28.295 Monthly accounting of taxes paid—Tax collector’s report.
- 3.28.300 Failure of tax collector to report—Liability.
- 3.28.305 Failure of tax collector to report—Suit for taxes outstanding.
- 3.28.310 Dates when taxes delinquent—Interest.
- 3.28.315 Delivery of assessment roll to auditor in January—Computation of amounts due.
- 3.28.320 Delivery of assessment roll to auditor in May—Delivery of delinquent list.
- 3.28.325 Delivery of assessment roll to auditor in May—Computation of amounts—Final settlement.
- 3.28.330 Charging tax collector with amounts due on delinquent roll—Delivery of certified roll.
- 3.28.335 Publication of delinquent list—Contents—Property held by city more than five years.
- 3.28.340 Publication of lien foreclosure notice.
- 3.28.345 Publication requisites—Mailings.
- 3.28.350 Publication of date and place of sale.
- 3.28.355 Filing copy of publication with affidavit of publication.
- 3.28.360 Collection of additional fee along with delinquent taxes and penalties.
- 3.28.365 Sale to city—Conditions for sale at public auction—Notice of sale.
- 3.28.370 Sale to city—Removal or destruction of improvements prohibited—Right of city to rents, issues and profits.
- 3.28.375 Noting sale on delinquent roll sheet—Cancellation of tax sale and certificate.
- 3.28.380 Redemption of property—Conditions and procedure.
- 3.28.385 Redemption of property—Payment requirements—Account and distribution of moneys received.
- 3.28.390 Deed of property to city—Form—Filing.
- 3.28.395 Deeds to purchasers other than city—Form.
- 3.28.400 Deed as prima facie evidence of certain matters.
- 3.28.405 Deed as conclusive evidence of regularity of proceedings—Title conveyed.
- 3.28.410 Assessment book and delinquent list as prima facie evidence of compliance.
- 3.28.415 Presentation of delinquent list to auditor—Date—Examination.
- 3.28.420 Presentation of delinquent list to auditor—Oath accompanying delinquent list.
- 3.28.425 Auditing delinquent list—Final settlement—Return to permanent custody of tax collector.
- 3.28.430 Affidavit of taxes not paid.
- 3.28.435 List of property sold—Use of words Sold to the City on statements and bills.
- 3.28.440 Refund of overpayments—Claim—Transfer to general fund.
- 3.28.445 Erroneous assessment—Cancellation.
- 3.28.450 Double assessment—Cancellation.
- 3.28.455 Correction of errors in deed.
- 3.28.460 Land not to be sold where errors discovered before sale—Tax collection by regular method in succeeding year.
- 3.28.465 Error in name of owner does not void sale.
- 3.28.470 Suit for taxes assessed on unsecured personal property.
- 3.28.475 At time of trial—Certificate of tax collector as prima facie evidence of taxes due and payable.
- 3.28.480 Continued assessment of property sold to city—Required.
- 3.28.485 Continued assessment of property sold to city—No sale of lands unredeemed from previous sale.
- 3.28.490 Redemption of property assessed after sale to city.
- 3.28.495 Distribution of proceeds from redemptions.
- 3.28.500 Right of redemption—Procedure.
- 3.28.505 Partial redemption.
- 3.28.510 Protests—Action to recover taxes.
- 3.28.515 Unsecured taxes—Collection—Assessment of unassessed property—Penalty.
- 3.28.520 Unsecured taxes—Delinquent date.
- 3.28.525 Unsecured taxes—Collection by seizure and sale of personal property or by suit.
- 3.28.530 Unsecured taxes—Sale to be at public auction.
- 3.28.535 Unsecured taxes—Notice of sale.
- 3.28.540 Unsecured taxes—Costs of sale—Moneys collected.
- 3.28.545 Unsecured taxes—Sale—Title to property.
- 3.28.550 Unsecured taxes—Sale—Disposition of excess funds.
- 3.28.555 Unsecured taxes—Responsibility for unsold property.
- 3.28.560 Unsecured taxes—Amounts to be collected.
- 3.28.565 Unsecured taxes—Removal of property in storage.
- 3.28.570 Unsecured taxes—Suit to collect—Assessment list as evidence of right to recover.
- 3.28.575 Unsecured taxes—Settlement and payment of moneys collected.
- 3.28.580 Unsecured taxes—Noting amount of taxes collected in assessment book.
- 3.28.585 Examination by auditor of unsecured personal property assessment roll annually in September.
- 3.28.590 Board of appraisal—Created—Composition—Powers—Rules and regulations governing appraisals—Minimum selling prices—Quorum—Notice of action.
- 3.28.595 Sale of property by city—Procedure—Costs—Satisfaction of delinquent taxes.
- 3.28.600 Sale of property by city—Disposition of proceeds—Form and effect of deed—Keeping of records—Redemption from void sale.
- 3.28.605 Collection by civil action when taxes over three hundred dollars—Procedure—Disposition of funds recovered.
- 3.28.610 Alternate method of sale—Adoption of state law.
- 3.28.615 Defects in description, form or clerical errors—Procedure for correction.
- 3.28.620 Republication of corrected list or other publication.
- 3.28.625 Republication made in same manner as original.
- 3.28.630 Abbreviations in assessments and advertisements.
- 3.28.635 Effect of informality and failure to comply with time limits.
- 3.28.640 Payments made in legal tender—Required.
- 3.28.645 Officers—Performance only of their own duties.
- II. Assessment and Collection of Tax by County