441.23 - NOTICE OF VALUATION. - Iowa Statutes

441.23 NOTICE OF VALUATION. If there has been an increase or decrease in the valuation of the property, or upon the written request of the person assessed, the assessor shall, at the time of making the assessment, inform the person assessed, in writing, of the valuation put upon the taxpayer's property, and notify the person, that if the person feels aggrieved, to appear before the board of review and show why the assessment should be changed. However, if the valuation of a class of property is uniformly decreased, the assessor may notify the affected property owners by publication in the official newspapers of the county. The owners of real property shall be notified not later than April 15 of any adjustment of the real property assessment.          Section History: Early Form [C97, § 1356; C24, 27, 31, § 7111; C35, § 7111, 7129-e1; C39, § 7111, 7129.1; C46, § 441.6, 442.2; C50, 54, 58, § 441.15, 442.2; C62, 66, 71, 73, 75, 77, 79, 81, § 441.23]          Section History: Recent Form 92 Acts, ch 1073, §13; 2004 Acts, ch 1086, §72 Referred to in § 428.4