2025 Statutes Index

Revocation of license, 78.65

Rules, department to make, 78.79

Seizure and sale, 78.21

Statute of limitations, 78.70 (7)

Suspension of license, 78.65

Tax imposed, 78.01

Alternate fuel tax, 78.40

Floor tax, 78.22

Tax rate:

Alternate fuel tax, 78.40, 78.405, 78.407

Annual adjustment, 78.015

1997 adjustment, 78.017

Transporters, registration, records, reports, 78.77, 78.78

Visitorial powers of department, 78.80

Wholesaler:

Application for license, 78.10

Bond, 78.11

taxation_12. occupational taxes 12. Occupational Taxes

Authorized, VIII, 1

Bingo, gross receipts tax, 563.80

Coal docks, 70.42

Intoxicating liquor, 139.03

Iron ore concentrate dock, 70.40

Malt beverages, 139.02

Metalliferous metals, see Taxation—10. Mining, Metalliferous Mineral

Oil and gas severance tax, 70.397

Petroleum, assessment and collections, 70.421

Tobacco products, 139.76

Refunds to Indian tribes, 139.803, 139.805

taxation_13. property tax, assessment of property 13. Property Tax, Assessment of Property

Appeal of assessment:

Board of review, 70.47

See also Board of review, under this subhead

Equalized value, appeal by county or municipality, 70.64

Reassessment petition, see Reassessments, under this subhead

Revenue department, 70.85

Assessment change, notice required, 70.365

Assessor:

Affidavit on assessment roll, 70.49

Assistants, 70.05

Board of review, attendance required, 70.48

Certification, 73.09

Cities, 62.09 (1)

Second class cities, board of assessors, 70.075

Cities of first class:

Assessment officers, 70.06

Board of assessors, 70.07

Compensation, 60.32

Attending board of review, 70.48

Correction of tax roll, 70.43

On order of board of review, 70.48

County, 70.99

Appointment, 59.48, 70.99 (1)

Discontinue, 70.99 (14)

Review of assessments, 70.47 (3) (a)

Definition, 70.49 (4)

Election, 70.05

Entry on property, 70.05 (4m), (4n)

Trespass law, criminal; application, exceptions, 943.13 (4m) (am) 4., 943.15 (1m)

Errors in assessment, correction by assessor, 70.43

Examination of taxpayer by, 70.35

Expert assessment help, 70.055

Fraudulent valuations, neglect of duty, forfeiture, damages, 70.501 to 70.503

Removal from office, 17.14

Second class cities, board of assessors, 70.075

Supervision of assessments, 73.05, 73.06

Tax rolls, see Tax rolls, under this subhead

Towns:

Appointment, 60.307

Civil service system, 66.0509 (2) (b)

Election, general provisions, 60.30

Valuation of property, see Valuation, under this subhead

Villages, 61.197 (1) (f)

Duties, oath, compensation, 61.27

Board of review:

Assessor to attend, 70.48

Correction of tax roll, 70.48

County assessor system, 70.99 (10), (10p)

Delayed action, affect on tax roll, 70.511

First class cities, assessment and tax rolls, 70.51

Fraud by members, liability, 70.502, 70.503

Instructional materials for citizens, 73.03 (54)

Membership, organization, 70.46

Personal property valuation, testimony, returns, 70.35 (4), (5)

Proceedings, 70.47

Removal of member, 17.14

Training for members, 73.03 (55)

Commercial property, state assessment, 70.855

County assessor system, 70.99