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)
137.019	"(Repealed L. 1983 S.B. 63, et al. § 1)" (9/28/1983)
137.020	(Repealed L. 1967 p. 222 § 1) (10/13/1967)
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)
137.023	"(Repealed L. 1983 S.B. 63, et al. § 1)" (9/28/1983)
137.025	(Repealed L. 1965 p. 254 § 1) (10/13/1965)
137.026	(Repealed L. 1989 H.B. 181) (8/28/1989)
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)
137.050	(Repealed L. 1959 H.B. 108 § 3) (8/29/1959)
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)
137.093	(Repealed L. 1982 S.B. 476 § 1) (8/13/1982)
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)
137.105	(Repealed L. 1959 H.B. 108 § 3) (8/29/1959)
137.106	(Repealed L. 2018 S.B. 975 & 1024 Revision) (8/28/2018)
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 — ... (8/28/2021)
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)
137.118	(Repealed L. 2010 H.B. 1965 § A) (8/28/2010)
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)
137.123	Wind energy property, true value calculation for assessment purposes — ... (8/28/2021)
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)
137.140	(Repealed L. 1959 H.B. 108 § 3) (8/29/1959)
137.145	(Repealed L. 1977 H.B. 366 § 1) (9/28/1977)
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)
137.255	(Repealed L. 1959 H.B. 108 § 3) (8/29/1959)
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 ... (8/28/2021)
137.285	Double assessment for making fraudulent list. (8/28/1945)
137.286	(Repealed L. 2010 H.B. 1965 § A) (8/28/2010)
	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)
137.310	(Repealed L. 1959 H.B. 108 § 3) (8/29/1959)
137.315	(Repealed L. 1959 H.B. 108 § 3) (8/29/1959)
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)
137.330	(Repealed L. 1977 S.B. 277 § 1) (1/1/1978)
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)
137.365	"(Repealed L. 1989 S.B. 127, et al.)" (8/28/1989)
137.370	(Repealed L. 1959 H.B. 108 § 3) (8/29/1959)
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. (8/28/2020)
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)
137.423	(Repealed L. 2007 S.B. 613 Revision § A) (8/28/2007)
	TOWNSHIP ORGANIZATION COUNTIES
137.425	Tax levy, how made in counties with township organization — assessment ... (8/28/1981)
137.430	(Repealed L. 1959 H.B. 108 § 3) (8/29/1959)
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)
137.455	(Repealed L. 1959 H.B. 108 § 3) (8/29/1959)
137.460	(Repealed L. 1959 H.B. 108 § 3) (8/29/1959)
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)
137.530	(Repealed L. 1977 S.B. 277 § 1) (1/1/1978)
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)
137.700	(Repealed L. 1986 S.B. 476 § B) (9/30/1986)
137.710	(Repealed L. 1986 S.B. 476 § B) (9/30/1986)
	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 ... (1/2/2023)
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)
	HOMESTEAD PROPERTY TAX CREDIT
137.1050	Homestead property tax credit — definitions — credit amount — ordinance or ... (8/28/2024)

- Cross References
	Aircraft of airline companies, how taxed, Chap. 155