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Title X TAXATION AND REVENUE

Chapter 137 Assessment and Levy of Property Taxes ^  !
CLASSIFICATION OF PROPERTY
137.010   Definitions. (8/28/2018)
137.015   Classification of property. (8/28/1945)
137.016   Real property, subclasses of, defined — political subdivision may adjust ... (8/28/2018)
137.017   Agricultural and horticultural property, how assessed. (8/28/2018)
137.018   Certain merchandise exempt from ad valorem taxes. (8/28/2015)
137.021   Grading of land for valuation, agricultural and horticultural land, factors ... (8/28/2018)
137.022   Private car company, defined — subject to assessment and taxation, manner. (5/13/1994)
137.023   Rules and regulations — promulgation, procedure. (8/28/1995)
137.030   Levy for library purposes. (8/28/1984)
137.035   What taxes to be assessed, levied, and collected in counties. (8/28/1945)
137.037   Levy to pay cost of property reevaluation — election — form of ballot. (8/28/1986)
137.040   Procedure for assessing, levying, and collecting additional taxes — ... (1/2/1979)
137.045   Assessment, levy, and collection not to be made except as provided — penalty. (8/28/1945)
137.055   County commission to fix rate of tax, when, exceptions — public hearing to ... (8/28/2008)
137.060   Action of county commission to be entered of record. (8/28/1959)
137.065   Limit of county taxes — increase, election, ballot — reduction not ... (8/28/1990)
137.070   Apportionment in counties having township organization. (8/28/1945)
137.072   School districts and political subdivisions may increase tax ceiling by ... (8/28/1986)
137.073   Definitions — revision of prior levy, when, procedure — calculation of ... (10/11/2013)
137.074   Merchants' and manufacturers' personal property excluded in tax rate ... (8/28/1983)
ASSESSMENT
137.075   What property liable for taxes. (8/28/1945)
137.076   Valuation by assessor, factors to be considered — income-based approach for ... (8/28/2015)
137.078   Depreciation schedules for broadcasting equipment, definitions — true value ... (8/28/2005)
137.079   Business personal property, excludes from total assessed valuation a ... (8/28/2005)
137.080   Annual assessment date — subclasses of tangible personal property. (12/31/1985)
137.081   New political subdivisions, assessment, effective when. (8/28/2015)
137.082   New construction, assessment of upon occupancy, how — payment of taxes, ... (8/28/2011)
137.083   Assessor in counties of third classification may make changes in assessor's ... (8/28/2003)
137.085   Government lands become taxable, when — state lien on real property, extent of. (8/28/1945)
137.090   Tangible personal property to be assessed in county of owner's residence — ... (8/28/2013)
137.092   Rental or leasing facilities to submit lessee lists. (8/28/2008)
137.095   Corporate property, where taxed — tractors and trailers. (8/28/2017)
137.098   College fraternity and sorority real property, how assessed. (8/28/1986)
137.100   Certain property exempt from taxes. (8/28/2013)
137.101   Charitable organizations, exemption from property taxes — assessor's duties. (8/28/2007)
137.110   Assessment blanks, books and supplies, furnished, when. (8/28/1983)
137.112   Deferred maintenance, defined. (12/31/1985)
137.113   Scope of sections. (8/28/1989)
137.114   Assessment of deferred maintenance improvements postponed — eligibility ... (12/31/1985)
137.115   Real and personal property, assessment — classes of property, assessment — ... (8/28/2018)
137.116   Department of revenue to furnish lists of motor vehicles. (8/28/1963)
137.117   Recorder to furnish list of real estate transfers (third and fourth class ... (8/28/1959)
137.119   Filing of subdivision plat not to affect classification or increase ... (7/2/1993)
137.120   Property list, contents. (8/28/1989)
137.122   Depreciable tangible personal property — definitions — standardized ... (8/28/2008)
137.125   Procedure in case of absence from property and of death. (8/28/1945)
137.130   Assessor to make physical inspection, when — assessment. (8/28/2005)
137.135   Duplicate list to be left if made during absence of owner. (8/28/1945)
137.150   Assessor and other officers to administer oaths — failure of assessor — penalty. (8/28/1945)
137.155   Form of oath — refusal to make oath — penalty. (8/28/2003)
137.160   Assessment of discovered real property — notice to state tax commission. (8/28/1945)
137.165   Procedure of assessing real estate omitted from tax books. (8/28/1945)
137.170   Each tract of land charged with its own taxes — notice to owner. (8/28/1945)
137.175   Failure to assess taxable property — method of subsequent assessments. (8/28/1945)
137.177   Building permits in certain second class counties, when required — ... (8/28/1961)
137.180   Valuation increased — assessor to notify owner — appeals to county board of ... (8/28/2010)
137.185   Tracts less than one-sixteenth of a section. (8/28/1945)
137.190   Penalty for violation of section 137.185. (8/28/1945)
137.195   County commissions to procure plats from United States land office. (8/28/1945)
137.200   Plats or maps lost — duty of county commissions. (8/28/1945)
137.205   Assessor to have free access to plats and maps — board to compare — omissions. (8/28/1945)
137.210   Assessor to examine and compare lists — assessor's book. (8/28/1959)
137.215   Books to be divided into two parts — land list and personal property list — ... (8/28/1945)
137.220   Assessor to prepare plats to all tracts and lots. (8/28/1945)
137.225   Assessor to be provided with real estate book and personal assessment book. (8/28/2018)
137.230   When section 137.225 does not apply. (8/28/1963)
137.235   Assessor's books to have three columns for values — extension of taxes. (8/28/1945)
137.237   Tax-exempt properties, assessor to compile list for state tax commission. (8/28/1989)
137.240   County commissions to furnish additional books when necessary. (8/28/1959)
137.243   Projected tax liability, assessor to provide clerk with assessment book — ... (8/28/2010)
137.245   Assessor to prepare and return assessor's book, verification — clerk to ... (8/28/2008)
137.250   List lost or destroyed — new assessment to be made. (8/28/1959)
137.260   County clerk to correct tax book. (8/28/1959)
137.265   Assessment not illegal because of informality in making. (8/28/1945)
137.270   County commission to hear and determine erroneous assessments. (8/28/1959)
137.275   Appeals to county board of equalization — lodged where. (8/28/2008)
137.280   Failure to deliver list, penalty, exceptions, second notice by assessor ... (1/1/2018)
137.285   Double assessment for making fraudulent list. (8/28/1945)
TAX BOOK
137.290   Clerk to extend taxes in assessor's book, authentication as tax book, ... (8/28/1998)
137.295   Clerk to make statement. (8/28/1959)
137.298   Cities may pass ordinance to include charges for outstanding parking ... (8/28/2004)
137.300   Supplemental tax book. (8/28/1959)
137.305   Supplemental tax book same validity and force. (8/28/1945)
137.320   Penalty for clerk's neglect or refusal — evidence. (8/28/1959)
COUNTIES OF THE FIRST CLASSIFICATION
137.325   Sections 137.325 to 137.420 applicable to first class counties. (8/28/1945)
137.335   Blanks for assessment to be designed by state tax commission — time of ... (8/28/2008)
137.340   Taxpayer to file return listing all tangible personal property. (7/9/1992)
137.345   Failure to deliver list, penalty, exceptions — second notice to be given by ... (1/1/2018)
137.350   Assessment of estates — duty of guardian. (8/28/1945)
137.355   Notice of increased assessment of listed property — notice to owners, when, ... (8/28/2010)
137.360   Form of oath — penalty for refusal — lists filed with county clerk. (8/28/2003)
137.375   Assessor to deliver book, when — affidavit — duty of county clerk — penalty ... (8/28/2008)
137.380   Procedure when assessor's lists cannot be included in one book. (8/28/1945)
137.385   Appeal from assessment — form — time for filing. (8/28/1945)
137.390   County commission to determine tax rate. (8/28/2008)
137.392   Clerk to deliver tax books to collector, when — extension of time. (8/28/1959)
137.395   County commission to establish system of bookkeeping. (8/28/1945)
137.400   County reimbursed for abstract furnished to any city, town or village. (8/28/1945)
137.405   Certain sections not applicable to property assessed by state tax commission. (8/28/1945)
137.410   Inconsistent laws not applicable. (8/28/1945)
137.415   County commission of first class charter county to furnish recorder with ... (8/28/1973)
137.420   False certification a misdemeanor. (8/28/1945)
TOWNSHIP ORGANIZATION COUNTIES
137.425   Tax levy, how made in counties with township organization — assessment ... (8/28/1981)
137.435   Real property assessed, how and where. (8/28/1981)
137.440   Assessment of real and tangible property. (8/28/1981)
137.445   Assessor's books — how made. (8/28/1981)
137.450   Assessment lists to be filed with county clerk. (8/28/1939)
137.465   County clerk to submit lists of property — abstracts of all real property. (8/28/2005)
137.470   County clerk to estimate state, county, township, school, bridge and other tax. (8/28/1945)
137.475   County clerk to deliver assessment roll to collector. (8/28/1945)
137.480   State tax commission to instruct and advise county clerks. (8/28/1945)
CITIES NOT WITHIN A COUNTY
137.485   Constitutional charter cities subject to the provisions of sections 137.485 ... (8/28/1945)
137.490   Dates of beginning and completing assessment — assessment must be uniform — ... (8/28/2008)
137.495   Property owners to file return listing tangible personal property, when — ... (8/28/2002)
137.500   Assessment blanks, distribution, how signed — penalty. (8/28/1959)
137.505   Failure to file return — duty of assessor. (8/28/2004)
137.510   Assessor's books — method of preparation — date to be completed. (8/28/2008)
137.512   Notice as to time and place of inspection of assessment records. (8/28/1959)
137.515   Assessor to make abstract of books, when — copies certified. (8/28/2008)
137.520   Assessor to extend book — make tax bills. (8/28/1945)
137.525   Duties of city comptroller. (8/28/1945)
137.535   Assessor to make daily record of transfers of property. (8/28/1945)
137.540   False returns — board of equalization notified — duties of board. (8/28/1959)
137.545   False returns — penalty. (8/28/1959)
137.550   Provisions of sections 137.485 to 137.550 to supersede any conflicting ... (8/28/1945)
COUNTY SPECIAL ROAD AND BRIDGE TAX
137.554   Portion of tax expended on city streets, city to designate where and how spent. (8/28/1969)
137.555   Special road and bridge tax, how levied, collected and disbursed. (8/28/2018)
137.556   One-fourth of tax expended on city streets in certain counties — exception, ... (8/28/2018)
137.557   Establishment of county-urban road systems — portion of special road and ... (8/28/1963)
137.558   County-urban road system — refunds to cities — county-arterial roads (St. ... (8/28/1991)
137.559   Portion of road bond construction fund may be expended on system roads. (8/28/1963)
137.560   Special road and bridge fund to be a separate fund on all accounting ... (8/28/1945)
137.565   Election for tax — petition — duty of county commission. (8/28/2017)
137.570   Form of ballot. (8/28/1978)
137.575   County commission to make levy — how collected. (8/28/1945)
137.580   County commission to refund special road and bridge tax to incorporated ... (8/28/1965)
137.585   Township special road and bridge tax, how levied, collected and disbursed. (8/28/2005)
137.590   Such funds to be shown as separate items. (8/28/1945)
137.595   Taxes — how collected — how kept. (8/28/1939)
137.600   Railroad, telegraph and telephone taxes — rate — how collected and disbursed. (8/28/1939)
PAYMENT OF ASSESSMENT COSTS
137.715   Clerks and deputies, appointment, compensation, how paid. (8/28/1980)
137.720   Percentage of ad valorem property tax collections to be deducted for ... (8/28/2013)
137.721   Percentage of ad valorem property tax collections to be deposited in county ... (8/28/2008)
137.722   Percentage of ad valorem property tax collection to be deposited in county ... (1/1/1988)
137.725   Assessors, clerks, deputies, salaries and expenses to be paid from ... (8/28/1986)
GENERAL REASSESSMENT
137.750   Assessment and equalization maintenance plan, payment of portion of ... (8/28/1999)
IN-TRANSIT PROPERTY ASSESSMENT
137.900   Definitions. (8/28/1982)
137.910   Personal property in transit through state or consigned in transit to ... (8/28/1982)
137.920   Warehouse duty to keep records of in-transit property, in-transit defined. (8/28/1982)
137.930   Forms for no-situs, tax exemptions, procedure. (8/28/1982)
137.940   Reconsignment of in-transit property to final destination in state, ... (8/28/1982)
137.950   Evasion of taxes — civil action to recover taxes, costs and attorney's fee. (8/28/1982)
137.960   False statements to assessors — penalty. (8/28/1982)
PRIVATE RAILROAD CAR TAX

Private railroad car companies defined, 137.022

137.975   Annual reports to be filed, form, content. (5/13/1994)
137.977   Failure to file, penalty — waiver of penalty, when — report deemed filed, when. (5/13/1994)
137.979   Commission to assess, adjust and equalize aggregate valuation — operations ... (5/13/1994)
137.981   Administrative and judicial review procedure authorized for private car ... (5/13/1994)
137.983   Private car companies not subject to ad valorem taxation, when. (5/13/1994)
137.985   Commission to apportion aggregate value to each county levying an ad ... (5/13/1994)
PRIVATE CAR AD VALOREM TAX LAW
137.1000   Title, effective date. (8/28/1999)
137.1003   Definitions. (8/28/1999)
137.1006   Powers of commission. (8/28/1999)
137.1009   Commission to prescribe report forms — penalty for failure to submit ... (8/28/1999)
137.1012   Aggregate valuation of distributable freight line company property by the ... (8/28/1999)
137.1015   Review of original assessment, when — procedures. (8/28/1999)
137.1018   Statewide average rate of property taxes levied, ascertained by the ... (8/28/2013)
137.1021   Deposit of taxes collected into county private car tax trust fund — ... (8/28/1999)
137.1024   Director to notify attorney general of failure to pay taxes due. (8/28/1999)
137.1027   Attorney general to institute a suit, when — property subject to seizure, when. (8/28/1999)
137.1030   Contingent procedures for freight line company taxes, effective when. (8/28/1999)
CEMETERY MAINTENANCE AD VALOREM TAX
137.1040   Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting ... (8/28/2010)
 - Cross References
Aircraft of airline companies, how taxed, Chap. 155

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