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Iowa Code § 441.18

Listing and valuation

Iowa · Iowa Code Chapter 441 — Assessment and Valuation of Property · Status: effective

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Iowa Code § 441.18, Listing and valuation, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248601
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Each assessor shall, with the assistance of each person assessed, or who may be required by law to list property belonging to another, enter upon the assessment rolls the several items of property required to be entered for assessment. The assessor shall personally affix values to all property assessed by the assessor.