Iowa Code 443.21 – Assessments certified to county auditor
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Terms Used In Iowa Code 443.21
- property: includes personal and real property. See Iowa Code 4.1
All assessors and assessing bodies, including the department of revenue having authority over the assessment of property for tax purposes shall certify to the county auditor of each county the assessed values of all the taxable property in such county as finally equalized and determined, and the same shall be transcribed onto the tax lists as required by section 443.2.