§ 70.01 General property taxes; upon whom levied
§ 70.02 Definition of general property
§ 70.03 Definition of real property
§ 70.04 Definition of personal property
§ 70.043 Mobile homes and manufactured homes
§ 70.045 Taxation district defined
§ 70.05 Valuation of property; assessors in cities, towns and villages
§ 70.055 Expert assessment help
§ 70.06 Assessments, where made; first class city districts; assessors; appointment, removal
§ 70.07 Functions of board of assessors in first class cities
§ 70.075 Functions of board of assessors in cities of the 2nd class
§ 70.08 Assessment district
§ 70.09 Official real property lister; forms for officers
§ 70.095 Assessment roll; time-share property
§ 70.10 Assessment, when made, exemption
§ 70.105 Assessment freeze
§ 70.109 Presumption of taxability
§ 70.11 Property exempted from taxation
§ 70.1105 Taxed in part
§ 70.111 Personal property exempted from taxation
§ 70.112 Property exempted from taxation because of special tax
§ 70.113 State aid to municipalities; aids in lieu of taxes
§ 70.114 Aids on certain state lands equivalent to property taxes
§ 70.115 Taxation of real estate held by investment board
§ 70.119 Payments for municipal services
§ 70.12 Real property, where assessed
§ 70.13 Where personal property assessed
§ 70.14 Incorporated companies
§ 70.15 Assessment of vessels
§ 70.17 Lands, to whom assessed; buildings on exempt lands
§ 70.174 Improvements on government-owned land
§ 70.177 Federal property
§ 70.18 Personal property, to whom assessed
§ 70.19 Assessment, how made; liability and rights of representative
§ 70.20 Owner’s liability when personalty assessed to another; action to collect
§ 70.21 Partnership; estates in hands of personal representative; personal property, how assessed
§ 70.22 Personal property being administered, how assessed
§ 70.23 Duties of assessors; entry of parcels on assessment roll
§ 70.24 Public lands and land mortgaged to state
§ 70.25 Lands, described on rolls
§ 70.27 Assessor’s plat
§ 70.28 Assessment as one parcel
§ 70.29 Personalty, how entered
§ 70.30 Aggregate values
§ 70.32 Real estate, how valued
§ 70.323 Assessment of divided parcel
§ 70.327 Valuation and assessment of property with contaminated wells
§ 70.337 Tax exemption reports
§ 70.339 Reporting requirements
§ 70.34 Personalty
§ 70.345 Legislative intent; department of revenue to supply information
§ 70.35 Taxpayer examined under oath or to submit return
§ 70.36 False statement; duty of district attorney
§ 70.365 Notice of changed assessment
§ 70.37 Net proceeds occupation tax on persons extracting metalliferous minerals in this state
§ 70.375 Net proceeds occupation tax on mining of metallic minerals; computation
§ 70.38 Reports, appeals, estimated liability
§ 70.385 Collection of the tax
§ 70.39 Collection of delinquent tax
§ 70.395 Distribution and apportionment of tax
§ 70.396 Use of metalliferous mining tax payments by counties
§ 70.3965 Fund administrative fee
§ 70.397 Oil and gas severance tax
§ 70.40 Occupational tax on iron ore concentrates
§ 70.41 Occupation tax on grain storage
§ 70.42 Occupation tax on coal
§ 70.421 Occupational tax on petroleum and petroleum products refined in this state
§ 70.43 Correction of errors by assessors
§ 70.44 Assessment; property omitted
§ 70.45 Return and examination of rolls
§ 70.46 Boards of review; members; organization
§ 70.47 Board of review proceedings
§ 70.48 Assessor to attend board of review
§ 70.49 Affidavit of assessor
§ 70.50 Delivery of roll
§ 70.501 Fraudulent valuations by assessor
§ 70.502 Fraud by member of board of review
§ 70.503 Civil liability of assessor or member of board of review
§ 70.51 Assessment review and tax roll in first class cities
§ 70.511 Delayed action of reviewing authority
§ 70.52 Clerks to examine and correct rolls
§ 70.53 Statement of assessment and exemptions
§ 70.55 Special messenger
§ 70.555 Provisions directory
§ 70.56 Lost roll
§ 70.57 Assessment of counties and taxation districts by department
§ 70.575 State assessment, time
§ 70.58 Forestation state tax
§ 70.60 Apportionment of state tax to counties
§ 70.62 County tax rate
§ 70.63 Apportionment of county and state taxes to municipalities
§ 70.64 Review of equalized values
§ 70.65 Tax roll
§ 70.67 Municipal treasurer’s bond; substitute for
§ 70.68 Collection of taxes
§ 70.71 Proceedings if roll not made
§ 70.72 Clerical help on reassessment
§ 70.73 Correction of tax roll
§ 70.74 Lien of reassessed tax
§ 70.75 Reassessments
§ 70.76 Board of correction
§ 70.77 Proceedings; inspection
§ 70.78 Affidavit; filing
§ 70.79 Power of supervisor of equalization
§ 70.80 Compensation; fees
§ 70.81 Statement of expenses
§ 70.82 Review of claims; payment
§ 70.83 Deputies; neglect; reassessment
§ 70.84 Inequalities may be corrected in subsequent year
§ 70.85 Review of assessment by department of revenue
§ 70.86 Descriptions, simplified system
§ 70.99 County assessor
§ 70.995 State assessment of manufacturing property

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