§ 443.1 Consolidated tax
§ 443.2 Tax list
§ 443.3 Correction — tax apportioned
§ 443.4 Tax list delivered — informality and delay
§ 443.6 Corrections by auditor
§ 443.7 Notice
§ 443.8 Right of appeal
§ 443.9 Adjustment of accounts
§ 443.10 Expense — report to supervisors
§ 443.11 Procedure on appeal
§ 443.12 Corrections by treasurer
§ 443.13 Action by treasurer — apportionment
§ 443.14 Duty of treasurer
§ 443.15 Time limit
§ 443.16 Entry by treasurer — details required
§ 443.17 Presumption of two-year ownership
§ 443.18 Real estate — duty of owner
§ 443.19 Irregularities, errors, and omissions — effect
§ 443.21 Assessments certified to county auditor
§ 443.22 Uniform assessments mandatory
§ 443.23A Definitions
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Terms Used In Iowa Code > Chapter 443 - Tax List

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
  • Owner: means any of the following:
     a. See Iowa Code 425A.2
  • Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
  • property: includes personal and real property. See Iowa Code 4.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Iowa Code 453A.42
  • year: means twelve consecutive months. See Iowa Code 4.1