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

825 TAX
TAX COMMISSION—Continued
Equalization by taxing bodies enforced, 421.17(10)
Erroneous assessments, 421.17(10)
Estates, income tax court hearing, 422.23
Estate tax law, 451.1-451.13
Evasion of law investigated, 421.17(11)
Expenses allowed, 421.16
Forms and books prepared and furnished, 421.17
Forms for school tax reimbursement, 284.7
Freight companies, assessment, 435.1-435.8
Garnishment to collect taxes, 626.29-626.31
Hearings, public, held, 421.11, 421.17(7)
Homestead exemption and credit, 425.1-425.14
Income, corporate and sales tax administration,
see subhead Administration of Three-Point
Tax Law above
Income tax computed, notice to taxpayer, 422.25
Income tax, corporation, 422.32-422.41
Income tax, district court hearing, estates, 422.23
Income tax, individual, 422.4-422.32
Inferior review boards' orders revised, procedure,
421.14, 421.17(10)
Inferior tax boards, power over, 421.17(4, 9, 10)
Information required of taxing bodies, 421.17(6)
Inheritance tax law duties, 450.1-450.96
Injunctions authorized, 421.20
Investigation, evidence, crimination, immunity,
622.15(16), 622.16
Investigation meetings, 421.11
Investigation of taxing officials, 421.17(9)
Judgments against city, levy to pay, 444.20
Legislation recommended, 421.17(12)
Levy for state, comptroller certifies, 8.6(13)
Levy for state needs, 8.6(13, a), 444.9(1), 444.22,
444.23
Levy to pay unpaid county bonds, 346.17
Local review boards, power over, 421.17(2, 10)
Local tax boards, supervision, 421.17
Mandamus action authorized, 421.20
Meeting outside to investigate, 421.11
Meetings, 421.10, 421.11
Members of commission
Appointment, 421.2, 421.6
Entire time for official duties, 421.4
Expenses paid, 421.16
Number, 421.1
Oaths, power to administer, 78.2(2)
Outside activities prohibited, 421.4
Political activity forbidden, 421.4
Political affiliation, 421.3
Qualifications, 421.3
Salaries, 421.9
Tenure of office, 421.5
Vacancies, how filled, 421.7
Military credit fund
Appeals, 426A.8
Books corrected, 426A.9
Certification, payment, 426A.4
Credit disallowed, 426A.6
Forms, 426A.7
Reserve, 426A.10
Municipal bond levies made by commission,
346.16, 346.17, 444.20
Oaths administered, 78.2(2, 7), 421.17(7), 421.21
Object of administration, 421.17(1)
Office at Des Moines, 421.10
TAX COMMISSION—Continued
Omitted property assessment, 440.1-440.8
Orders of commission, enforce, 421.20
Orders of commission, served by officer, 421.22
Organization, 421.9
Penalties enforced, 421.17(5)
Powers and duties, 421.17
Proceedings instituted, 421.17(5)
Property overlooked, procedure, 440.1-440.8
Property relief act, 422.2
Property taxable in each county, 443.5
Public officers' assistance required, 421.18
Public utilities, see subhead Assessment of Public
Utilities above
Publish revenue laws in pamphlet, 421.17(14)
Qualifications of members, 421.3
Quorum, 421.10
Railway property assessed, 434.1-434.23
Rate of tax, state needs, 444.9(1), 444.22, 444.23
Reassessment and relevy, procedure, 421.7(2),
439.1, 439.2
Record of proceedings kept, 421.13
Removal of action, limitation, 421.20
Report biennially to governor, 421.17(13)
Reports by secretary, 421.13
Reports from political subdivisions, 421.17(6),
421.18, 441.17(6-9)
Reports of land sales received from recorders and
assessors, 421.17(6)
Returns not prepared by employees, 421.17(5)
Review board duties of commission
For local review boards, see TAXATION, subhead
Assessments
Actions to enforce law, 421.17(5)
Actions to enforce orders, 421.20
Assessments just and uniform, 421.17(1)
Authority to require reports, 421.17(5), 421.18
Certification of levies to auditors, 421.13(3)
Chain store tax, amount determined, 424.5
Complaints, local board nonfeasance, 421.17(4)
Complaints, relief granted, 421.17(11)
Co-operation required of local boards, 421.19
County valuations adjusted
Authority to make adjustment, 441.47
Basis for adjustment stated, 441.47
Deduction from valuation authorized, 441.47
Depositions, authority to take, 421.17(8)
Fees and mileage of witnesses, 421.23
Income tax, corporate, review, 422.41
Income tax, personal, review, 422.28
Inferior review boards orders revised, 421.17
Information from local boards, 421.17(6), 421.18
Injunction to enforce orders, 421.20
Invalid assessments, reassessment, 439.1, 439.2
Investigation of local board, 421.17(9)
Mandamus to enforce orders, 421.20
Meetings conducted, 421.11, 421.17
Minutes of hearings kept, 421.13(1)
Oaths, power to administer, 421.21
Orders of commission served, 421.22
Place of bringing action, 421.20
Production of books and records, 421.17(7)
Public utility assessments reviewed, 428.30
Reassessment and relevy, 439.1, 439.2
Reconvene local boards, 421.17(10)
Record of proceedings, 421.13