Section 137.180

Title X TAXATION AND REVENUE

Chapter 137

Effective - 28 Aug 2008, 2 histories, see footnote   (history) 

  137.180.  Valuation increased — assessor to notify owner — appeals to county board of equalization — notice to owners required, when, contents. — 1. Whenever any assessor shall increase the valuation of any real property he shall forthwith notify the record owner of such increase, either in person, or by mail directed to the last known address; every such increase in assessed valuation made by the assessor shall be subject to review by the county board of equalization whereat the landowner shall be entitled to be heard, and the notice to the landowner shall so state.

  2. Effective January 1, 2009, for all counties with a charter form of government, whenever any assessor shall increase the valuation of any real property, he or she shall forthwith notify the record owner on or before June fifteenth of such increase and, in a year of general reassessment, the county shall notify the record owner of the projected tax liability likely to result from such an increase, either in person, or by mail directed to the last known address; every such increase in assessed valuation made by the assessor shall be subject to review by the county board of equalization whereat the landowner shall be entitled to be heard, and the notice to the landowner shall so state. Notice of the projected tax liability from the county shall accompany the notice of increased valuation from the assessor.

  3. Effective January 1, 2011, for all counties not subject to the provisions of subsection 2 of this section or subsection 2 of section 137.355, whenever any assessor shall increase the valuation of any real property, he or she shall forthwith notify the record owner on or before June fifteenth of such increase and, in a year of general reassessment, the county shall notify the record owner of the projected tax liability likely to result from such an increase, either in person, or by mail directed to the last known address; every such increase in assessed valuation made by the assessor shall be subject to review by the county board of equalization whereat the landowner shall be entitled to be heard, and the notice to the landowner shall so state. Notice of the projected tax liability from the county shall accompany the notice of increased valuation from the assessor.

  4. The notice of projected tax liability, required under subsections 2 and 3 of this section, from the county shall include:

  (1) Record owner's name, address, and the parcel number of the property;

  (2) A list of all political subdivisions levying a tax upon the property of the record owner;

  (3) The projected tax rate for each political subdivision levying a tax upon the property of the record owner, and the purpose for each levy of such political subdivisions;

  (4) The previous year's tax rates for each individual tax levy imposed by each political subdivision levying a tax upon the property of the record owner;

  (5) The tax rate ceiling for each levy imposed by each political subdivision levying a tax upon the property of the record owner;

  (6) The contact information for each political subdivision levying a tax upon the property of the record owner;

  (7) A statement identifying any projected tax rates for political subdivisions levying a tax upon the property of the record owner, which were not calculated and provided by the political subdivision levying the tax; and

  (8) The total projected property tax liability of the taxpayer.

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(L. 1945 p. 1782 § 15, A.L. 2008 S.B. 711)