COMPILED CODE - Iowa Legislature - State of Iowa

309
Tit. XIV, Ch.14. BOARDS OF REVIEW. I 4599.
16 Monday in May in each year and one of the books shall be returned to
17 the city clerk not later than the tenth day of June.
[C, '51, § 478; R., '60. § 736; C, '73, § 825; C, '97, § 1366;
S., '13, § 1366 ; 38 G. A., ch. 385, § 1 ; 39 G. A., ch. 92,
§2;39G.A.,ch.268, § 1.]
CHAPTER 14.
BOARDS OF REVIEW.
SECTION 4599. Local board of review.
1 The township trustees shall constitute the local board of review
2 for the township or the portion thereof not included within any city
3 or town, and the city or town council shall constitute such board for
4 such city or town.
5 The board shall meet on the first Monday of April, at the office of
6 the township, city or town clerk or recorder, and sit from day to day
7 until its duties are completed, which shall be not later than the first day
8 of May, and shall adjust assessments for the township, city or town by
9 raising or lowering the assessment of any person, partnership, cor-
10 poration or association as to any or all of the items of his assessment,
11 in such manner as to secure the listing of property at its actual value
12 and the assessment of property at its taxable value, and shall also add
13 to the assessment rolls any taxable property not included therein,
14 assessing the same in the name of the owner thereof, as the assessor
15 should have done ; provided that :
16 1. In townships having a population of twenty thousand or more,
17 and situated entirely within the limits of a city under special charter,
18 and in cities having a population of twenty thousand or more, includ-
19 ing cities under special charters, the board of review may begin the
20 performance of the duties herein defined on and after the first day of
21 March each year.
22 2. In cities having a population of ten thousand or over, such
23 board shall meet on the first Monday of May and shall complete its
24 duties not later than the first day of June.
25 In townships having a population of twenty thousand or more, and
26 situated entirely within the limits of a city under special charter, and
27 in cities under special charters having a population of twenty thousand
28 or more, the city council of said city shall be the board of review, except
29 that the township trustees of said townships may, in the event the city
30 council does not act as such board of review for such townships, be the
31 board of review, the same as township trustees would be in townships
32 in which the township lines are not coterminous with city limits.
[C, '73, §§ 829, 830; C, '97, § 1370; S., '13, § 1370; 38 G. A.,
ch. 244, § 1 ; 39 G. A., ch. 92, § 3.]