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1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

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TAXA 802<br />

TAXATION—Continued<br />

Assessments—Continued<br />

Review by county or city boards—Continued<br />

Meetings, 441.2, 441.33<br />

Membership, 441.3, 441.6<br />

Powers and duties, 441.54<br />

Revaluation, 441.23, 441.35<br />

Supervision by state commission, 421.17<br />

Review by district court<br />

Agricultural land, school credit denied, 426.6<br />

Appeals from local board, 441.38-441.44<br />

Apportionment <strong>of</strong> taxes, 449.6, 449.7<br />

Auditor's action reviewed, 443.8-443.11<br />

Chain store tax, 424.6<br />

Income tax appeals, 422.29, 422.41<br />

Sales tax, 422.55<br />

Utility assessment, appeal, 428.31-428.33<br />

Review by state board (tax commission)<br />

Actions to enforce orders, 421.20<br />

Actions to enforce tax law, 421.17(5)<br />

Assessments to be just and uniform, 421.17(5)<br />

Auditor to adjust valuation, 441.45-441.49<br />

Authority to require reports, 421.17(6), 421.18<br />

Certification <strong>of</strong> tax levy, 421.13(4)<br />

Chain store tax, amount determined, 424.5<br />

Complaints against local boards, 421.17(5)<br />

Complaints, relief granted, 421.17(11)<br />

Co-operation required <strong>of</strong> local boards, 421.18<br />

County valuations adjusted, 441.45-441.49<br />

Depositions, authority to take, 421.17(8)<br />

Fees and mileage <strong>of</strong> witnesses, 421.23<br />

Income tax <strong>of</strong> individual, 422.28<br />

Inferior review board orders, 421.17(10)<br />

Information from local boards, 421.17(6),<br />

421.18<br />

Injunction to enforce orders, 421.20<br />

Invalid assessments, reassessments, 439.1,<br />

439.2<br />

Investigation <strong>of</strong> local board, 421.17(9)<br />

Mandamus to enforce orders, 421.20<br />

Meetings, 421.11, 421.17, 441.46<br />

Minutes <strong>of</strong> hearings kept, 421.13(1)<br />

Oaths, power to administer, 421.21<br />

Orders <strong>of</strong> commissions served, 421.22<br />

Place <strong>of</strong> bringing actions, 421.20<br />

Production <strong>of</strong> books and records, 421.17(7)<br />

Public utility assessments reviewed, 428.30<br />

Reassessment and relevy, 439.1, 439.2<br />

Reconvening <strong>of</strong> board ordered, 421.17(10)<br />

Record <strong>of</strong> proceedings kept, 421.13(1, 2, 4)<br />

Refunds <strong>of</strong> erroneous income, corporate, and<br />

sales tax, 422.59, 422.66, 422.67<br />

Review <strong>of</strong> income tax on corporations, 422.41<br />

Rules and regulations, power, 421.14<br />

Service fees and mileage, orders, 421.23<br />

Service <strong>of</strong> commissioner's orders, 421.22<br />

Supervisory power over local boards, 421.17<br />

Use tax, amount due determined, 423.16<br />

Utility assessments reviewed, 428.30<br />

Valuations by local board modified, 421.17(10)<br />

Venue <strong>of</strong> actions by commission, 421.20<br />

Witnesses compelled to attend hearings,<br />

421.17<br />

Witness fees and mileage, 421.23<br />

TAXATION—Continued<br />

Assessments—Continued<br />

Rolls<br />

See subhead Assessors below, thereunder see<br />

Assessment Rolls and Books<br />

Prima-facie evidence <strong>of</strong> value, 391.48<br />

Soil conservation subdistricts, 467A.23-467A.41<br />

Special assessments<br />

Actions after November 1, 1939, limitation<br />

not applicable, 448.13<br />

Amounts given by treasurer, 445.23<br />

Assessment book kept, 445.11-445.14<br />

Assignment tax sale certificate, 391.68<br />

Bee treatment costs, lien, 160.8<br />

Benefited water districts, 357.3, 357.10-357.31<br />

Book, entries, how made, 445.11-445.15<br />

Certified to county auditor, 391.34<br />

City or town assessments<br />

See also subhead Levies below<br />

Amount given by treasurer, 445.23<br />

Assessment book kept, 445.11-445.14<br />

Assignment, tax sale certificate, 391.68<br />

Bridge repairs by street railways, 363B.23<br />

Certified to county auditor, 391.34<br />

City assessor, see CITIES AND TOWNS<br />

Commission cities, procedure, 363B.22<br />

Dangerous structures, removal, 100.27-<br />

100.29<br />

Dock improvement costs, 384.3(4)<br />

Drainage obstruction removal, 368.26<br />

Entry on general tax list, 445.14<br />

Filling or draining lots, 368.26<br />

Flood protection, 395.1, 395.11-395.14, 395.21-<br />

395.24<br />

Interest or penalty, charter cities, 420.248<br />

Lien on realty, 391.35, 445.11-445.15<br />

Lighting tax, metropolitan district, 389.18<br />

Limitation on amount, 391.48, 391.49, 395.21<br />

Nuisance abated, 368.3<br />

Numbering <strong>of</strong> buildings, cost, 368.9<br />

Pension fund, firemen, police, 411.11<br />

Platting land for owners, 409.30, 409.31,<br />

409.36<br />

Preservation <strong>of</strong> lien, 445.11-445.15<br />

Rate, limitation, 391.48, 391.49<br />

Redemption, city's right, 391.68<br />

Sewers, chs 391-393, see CITIES AND<br />

TOWNS, subhead Sewers<br />

<strong>State</strong> owned land, 307.10<br />

Street and alley improvements, chs 389,<br />

391, see CITIES AND TOWNS<br />

Street railways, 391.35-391.83, 395.15-395.18,<br />

396.2-396.6, see STREET RAILWAYS<br />

Tax sale, 391.64-391.68, see subhead below<br />

Watermains extension, 401.1, 401.8-401.10<br />

Weed destruction, costs, 317.16-317.21<br />

City regulation expenses, taxed, 368.9<br />

Drainage assessment levies, see DRAINAGE<br />

AND LEVEE DISTRICTS, subhead Taxation<br />

Entry on general tax list, 445.14, 445.15<br />

Fences, failure to repair or maintain, 113.6<br />

Fire limits, costs assessed, 368.11<br />

Fire protection costs taxed, 368.11<br />

Hedge trimming costs, 318.2<br />

Highways, secondary, see Secondary Roads<br />

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