(2020) 2020 Iowa Real Property Appraisal Manual, April 23, 2020. Revenue, Department of
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2020 Iowa Real Property Appraisal Manual.pdf File Size:29MB |
Abstract
The basis of real property assessment in Iowa is market value as defined in Iowa Code §441.21. Iowa Code §§ 421.17(17) and 441.21(h) provide that assessment jurisdictions follow the guidelines and rules in this manual to help achieve uniformity in assessments.
| Item Type: | Departmental Report |
|---|---|
| Keywords: | Iowa, property tax, appraisal, appraisers, assessors manual |
| Subjects: | Government finance and taxes > Government revenues > Taxes > Property taxes |
| ID Code: | 32396 |
| Deposited By: | Margaret Barr |
| Deposited On: | 21 May 2020 13:12 |
| Last Modified: | 21 May 2020 13:12 |
| URI: | https://publications.iowa.gov/id/eprint/32396 |