Title X TAXATION AND REVENUE
Chapter 137 Assessment and Levy of Property Taxes ^(with repealers and transfers)CLASSIFICATION OF PROPERTY | |||
137.010 | Definitions. (8/28/2018) |
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137.015 | Classification of property. (8/28/1945) |
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137.016 | Real property, subclasses of, defined — political subdivision may adjust ... (8/28/2018) |
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137.017 | Agricultural and horticultural property, how assessed. (8/28/2018) |
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137.018 | Certain merchandise exempt from ad valorem taxes. (8/28/2015) |
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137.019 | "(Repealed L. 1983 S.B. 63, et al. § 1)" (9/28/1983) |
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137.020 | (Repealed L. 1967 p. 222 § 1) (10/13/1967) |
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137.021 | Grading of land for valuation, agricultural and horticultural land, factors ... (8/28/2018) |
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137.022 | Private car company, defined — subject to assessment and taxation, manner. (5/13/1994) |
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137.023 | Rules and regulations — promulgation, procedure. (8/28/1995) |
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137.023 | "(Repealed L. 1983 S.B. 63, et al. § 1)" (9/28/1983) |
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137.025 | (Repealed L. 1965 p. 254 § 1) (10/13/1965) |
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137.026 | (Repealed L. 1989 H.B. 181) (8/28/1989) |
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137.030 | Levy for library purposes. (8/28/1984) |
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137.035 | What taxes to be assessed, levied, and collected in counties. (8/28/1945) |
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137.037 | Levy to pay cost of property reevaluation — election — form of ballot. (8/28/1986) |
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137.040 | Procedure for assessing, levying, and collecting additional taxes — ... (1/2/1979) |
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137.045 | Assessment, levy, and collection not to be made except as provided — penalty. (8/28/1945) |
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137.050 | (Repealed L. 1959 H.B. 108 § 3) (8/29/1959) |
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137.055 | County commission to fix rate of tax, when, exceptions — public hearing to ... (8/28/2008) |
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137.060 | Action of county commission to be entered of record. (8/28/1959) |
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137.065 | Limit of county taxes — increase, election, ballot — reduction not ... (8/28/1990) |
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137.070 | Apportionment in counties having township organization. (8/28/1945) |
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137.072 | School districts and political subdivisions may increase tax ceiling by ... (8/28/1986) |
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137.073 | Definitions — revision of prior levy, when, procedure — calculation of ... (10/11/2013) |
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137.074 | Merchants' and manufacturers' personal property excluded in tax rate ... (8/28/1983) |
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ASSESSMENT | |||
137.075 | What property liable for taxes. (8/28/1945) |
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137.076 | Valuation by assessor, factors to be considered — income-based approach for ... (8/28/2015) |
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137.078 | Depreciation schedules for broadcasting equipment, definitions — true value ... (8/28/2005) |
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137.079 | Business personal property, excludes from total assessed valuation a ... (8/28/2005) |
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137.080 | Annual assessment date — subclasses of tangible personal property. (12/31/1985) |
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137.081 | New political subdivisions, assessment, effective when. (8/28/2015) |
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137.082 | New construction, assessment of upon occupancy, how — payment of taxes, ... (8/28/2011) |
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137.083 | Assessor in counties of third classification may make changes in assessor's ... (8/28/2003) |
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137.085 | Government lands become taxable, when — state lien on real property, extent of. (8/28/1945) |
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137.090 | Tangible personal property to be assessed in county of owner's residence — ... (8/28/2013) |
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137.092 | Rental or leasing facilities to submit lessee lists. (8/28/2008) |
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137.093 | (Repealed L. 1982 S.B. 476 § 1) (8/13/1982) |
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137.095 | Corporate property, where taxed — tractors and trailers. (8/28/2017) |
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137.098 | College fraternity and sorority real property, how assessed. (8/28/1986) |
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137.100 | Certain property exempt from taxes. (8/28/2013) |
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137.101 | Charitable organizations, exemption from property taxes — assessor's duties. (8/28/2007) |
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137.105 | (Repealed L. 1959 H.B. 108 § 3) (8/29/1959) |
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137.106 | (Repealed L. 2018 S.B. 975 & 1024 Revision) (8/28/2018) |
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137.110 | Assessment blanks, books and supplies, furnished, when. (8/28/1983) |
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137.112 | Deferred maintenance, defined. (12/31/1985) |
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137.113 | Scope of sections. (8/28/1989) |
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137.114 | Assessment of deferred maintenance improvements postponed — eligibility ... (12/31/1985) |
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137.115 | Real and personal property, assessment — classes of property, assessment — ... (8/28/2021) |
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137.116 | Department of revenue to furnish lists of motor vehicles. (8/28/1963) |
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137.117 | Recorder to furnish list of real estate transfers (third and fourth class ... (8/28/1959) |
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137.118 | (Repealed L. 2010 H.B. 1965 § A) (8/28/2010) |
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137.119 | Filing of subdivision plat not to affect classification or increase ... (7/2/1993) |
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137.120 | Property list, contents. (8/28/1989) |
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137.122 | Depreciable tangible personal property — definitions — standardized ... (8/28/2008) |
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137.123 | Wind energy property, true value calculation for assessment purposes — ... (8/28/2021) |
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137.125 | Procedure in case of absence from property and of death. (8/28/1945) |
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137.130 | Assessor to make physical inspection, when — assessment. (8/28/2005) |
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137.135 | Duplicate list to be left if made during absence of owner. (8/28/1945) |
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137.140 | (Repealed L. 1959 H.B. 108 § 3) (8/29/1959) |
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137.145 | (Repealed L. 1977 H.B. 366 § 1) (9/28/1977) |
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137.150 | Assessor and other officers to administer oaths — failure of assessor — penalty. (8/28/1945) |
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137.155 | Form of oath — refusal to make oath — penalty. (8/28/2003) |
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137.160 | Assessment of discovered real property — notice to state tax commission. (8/28/1945) |
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137.165 | Procedure of assessing real estate omitted from tax books. (8/28/1945) |
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137.170 | Each tract of land charged with its own taxes — notice to owner. (8/28/1945) |
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137.175 | Failure to assess taxable property — method of subsequent assessments. (8/28/1945) |
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137.177 | Building permits in certain second class counties, when required — ... (8/28/1961) |
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137.180 | Valuation increased — assessor to notify owner — appeals to county board of ... (8/28/2010) |
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137.185 | Tracts less than one-sixteenth of a section. (8/28/1945) |
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137.190 | Penalty for violation of section 137.185. (8/28/1945) |
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137.195 | County commissions to procure plats from United States land office. (8/28/1945) |
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137.200 | Plats or maps lost — duty of county commissions. (8/28/1945) |
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137.205 | Assessor to have free access to plats and maps — board to compare — omissions. (8/28/1945) |
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137.210 | Assessor to examine and compare lists — assessor's book. (8/28/1959) |
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137.215 | Books to be divided into two parts — land list and personal property list — ... (8/28/1945) |
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137.220 | Assessor to prepare plats to all tracts and lots. (8/28/1945) |
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137.225 | Assessor to be provided with real estate book and personal assessment book. (8/28/2018) |
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137.230 | When section 137.225 does not apply. (8/28/1963) |
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137.235 | Assessor's books to have three columns for values — extension of taxes. (8/28/1945) |
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137.237 | Tax-exempt properties, assessor to compile list for state tax commission. (8/28/1989) |
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137.240 | County commissions to furnish additional books when necessary. (8/28/1959) |
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137.243 | Projected tax liability, assessor to provide clerk with assessment book — ... (8/28/2010) |
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137.245 | Assessor to prepare and return assessor's book, verification — clerk to ... (8/28/2008) |
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137.250 | List lost or destroyed — new assessment to be made. (8/28/1959) |
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137.255 | (Repealed L. 1959 H.B. 108 § 3) (8/29/1959) |
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137.260 | County clerk to correct tax book. (8/28/1959) |
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137.265 | Assessment not illegal because of informality in making. (8/28/1945) |
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137.270 | County commission to hear and determine erroneous assessments. (8/28/1959) |
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137.275 | Appeals to county board of equalization — lodged where. (8/28/2008) |
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137.280 | Failure to deliver list, penalty, exceptions, second notice by assessor ... (8/28/2021) |
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137.285 | Double assessment for making fraudulent list. (8/28/1945) |
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137.286 | (Repealed L. 2010 H.B. 1965 § A) (8/28/2010) |
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TAX BOOK | |||
137.290 | Clerk to extend taxes in assessor's book, authentication as tax book, ... (8/28/1998) |
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137.295 | Clerk to make statement. (8/28/1959) |
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137.298 | Cities may pass ordinance to include charges for outstanding parking ... (8/28/2004) |
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137.300 | Supplemental tax book. (8/28/1959) |
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137.305 | Supplemental tax book same validity and force. (8/28/1945) |
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137.310 | (Repealed L. 1959 H.B. 108 § 3) (8/29/1959) |
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137.315 | (Repealed L. 1959 H.B. 108 § 3) (8/29/1959) |
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137.320 | Penalty for clerk's neglect or refusal — evidence. (8/28/1959) |
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COUNTIES OF THE FIRST CLASSIFICATION | |||
137.325 | Sections 137.325 to 137.420 applicable to first class counties. (8/28/1945) |
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137.330 | (Repealed L. 1977 S.B. 277 § 1) (1/1/1978) |
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137.335 | Blanks for assessment to be designed by state tax commission — time of ... (8/28/2008) |
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137.340 | Taxpayer to file return listing all tangible personal property. (7/9/1992) |
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137.345 | Failure to deliver list, penalty, exceptions — second notice to be given by ... (1/1/2018) |
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137.350 | Assessment of estates — duty of guardian. (8/28/1945) |
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137.355 | Notice of increased assessment of listed property — notice to owners, when, ... (8/28/2010) |
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137.360 | Form of oath — penalty for refusal — lists filed with county clerk. (8/28/2003) |
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137.365 | "(Repealed L. 1989 S.B. 127, et al.)" (8/28/1989) |
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137.370 | (Repealed L. 1959 H.B. 108 § 3) (8/29/1959) |
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137.375 | Assessor to deliver book, when — affidavit — duty of county clerk — penalty ... (8/28/2008) |
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137.380 | Procedure when assessor's lists cannot be included in one book. (8/28/1945) |
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137.385 | Appeal from assessment — form — time for filing. (8/28/2020) |
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137.390 | County commission to determine tax rate. (8/28/2008) |
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137.392 | Clerk to deliver tax books to collector, when — extension of time. (8/28/1959) |
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137.395 | County commission to establish system of bookkeeping. (8/28/1945) |
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137.400 | County reimbursed for abstract furnished to any city, town or village. (8/28/1945) |
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137.405 | Certain sections not applicable to property assessed by state tax commission. (8/28/1945) |
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137.410 | Inconsistent laws not applicable. (8/28/1945) |
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137.415 | County commission of first class charter county to furnish recorder with ... (8/28/1973) |
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137.420 | False certification a misdemeanor. (8/28/1945) |
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137.423 | (Repealed L. 2007 S.B. 613 Revision § A) (8/28/2007) |
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TOWNSHIP ORGANIZATION COUNTIES | |||
137.425 | Tax levy, how made in counties with township organization — assessment ... (8/28/1981) |
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137.430 | (Repealed L. 1959 H.B. 108 § 3) (8/29/1959) |
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137.435 | Real property assessed, how and where. (8/28/1981) |
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137.440 | Assessment of real and tangible property. (8/28/1981) |
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137.445 | Assessor's books — how made. (8/28/1981) |
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137.450 | Assessment lists to be filed with county clerk. (8/28/1939) |
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137.455 | (Repealed L. 1959 H.B. 108 § 3) (8/29/1959) |
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137.460 | (Repealed L. 1959 H.B. 108 § 3) (8/29/1959) |
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137.465 | County clerk to submit lists of property — abstracts of all real property. (8/28/2005) |
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137.470 | County clerk to estimate state, county, township, school, bridge and other tax. (8/28/1945) |
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137.475 | County clerk to deliver assessment roll to collector. (8/28/1945) |
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137.480 | State tax commission to instruct and advise county clerks. (8/28/1945) |
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CITIES NOT WITHIN A COUNTY | |||
137.485 | Constitutional charter cities subject to the provisions of sections 137.485 ... (8/28/1945) |
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137.490 | Dates of beginning and completing assessment — assessment must be uniform — ... (8/28/2008) |
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137.495 | Property owners to file return listing tangible personal property, when — ... (8/28/2002) |
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137.500 | Assessment blanks, distribution, how signed — penalty. (8/28/1959) |
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137.505 | Failure to file return — duty of assessor. (8/28/2004) |
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137.510 | Assessor's books — method of preparation — date to be completed. (8/28/2008) |
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137.512 | Notice as to time and place of inspection of assessment records. (8/28/1959) |
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137.515 | Assessor to make abstract of books, when — copies certified. (8/28/2008) |
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137.520 | Assessor to extend book — make tax bills. (8/28/1945) |
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137.525 | Duties of city comptroller. (8/28/1945) |
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137.530 | (Repealed L. 1977 S.B. 277 § 1) (1/1/1978) |
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137.535 | Assessor to make daily record of transfers of property. (8/28/1945) |
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137.540 | False returns — board of equalization notified — duties of board. (8/28/1959) |
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137.545 | False returns — penalty. (8/28/1959) |
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137.550 | Provisions of sections 137.485 to 137.550 to supersede any conflicting ... (8/28/1945) |
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COUNTY SPECIAL ROAD AND BRIDGE TAX | |||
137.554 | Portion of tax expended on city streets, city to designate where and how spent. (8/28/1969) |
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137.555 | Special road and bridge tax, how levied, collected and disbursed. (8/28/2018) |
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137.556 | One-fourth of tax expended on city streets in certain counties — exception, ... (8/28/2018) |
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137.557 | Establishment of county-urban road systems — portion of special road and ... (8/28/1963) |
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137.558 | County-urban road system — refunds to cities — county-arterial roads (St. ... (8/28/1991) |
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137.559 | Portion of road bond construction fund may be expended on system roads. (8/28/1963) |
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137.560 | Special road and bridge fund to be a separate fund on all accounting ... (8/28/1945) |
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137.565 | Election for tax — petition — duty of county commission. (8/28/2017) |
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137.570 | Form of ballot. (8/28/1978) |
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137.575 | County commission to make levy — how collected. (8/28/1945) |
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137.580 | County commission to refund special road and bridge tax to incorporated ... (8/28/1965) |
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137.585 | Township special road and bridge tax, how levied, collected and disbursed. (8/28/2005) |
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137.590 | Such funds to be shown as separate items. (8/28/1945) |
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137.595 | Taxes — how collected — how kept. (8/28/1939) |
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137.600 | Railroad, telegraph and telephone taxes — rate — how collected and disbursed. (8/28/1939) |
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137.700 | (Repealed L. 1986 S.B. 476 § B) (9/30/1986) |
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137.710 | (Repealed L. 1986 S.B. 476 § B) (9/30/1986) |
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PAYMENT OF ASSESSMENT COSTS | |||
137.715 | Clerks and deputies, appointment, compensation, how paid. (8/28/1980) |
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137.720 | Percentage of ad valorem property tax collections to be deducted for ... (8/28/2013) |
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137.721 | Percentage of ad valorem property tax collections to be deposited in county ... (8/28/2008) |
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137.722 | Percentage of ad valorem property tax collection to be deposited in county ... (1/1/1988) |
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137.725 | Assessors, clerks, deputies, salaries and expenses to be paid from ... (8/28/1986) |
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GENERAL REASSESSMENT | |||
137.750 | Assessment and equalization maintenance plan, payment of portion of ... (8/28/1999) |
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IN-TRANSIT PROPERTY ASSESSMENT | |||
137.900 | Definitions. (8/28/1982) |
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137.910 | Personal property in transit through state or consigned in transit to ... (8/28/1982) |
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137.920 | Warehouse duty to keep records of in-transit property, in-transit defined. (8/28/1982) |
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137.930 | Forms for no-situs, tax exemptions, procedure. (8/28/1982) |
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137.940 | Reconsignment of in-transit property to final destination in state, ... (8/28/1982) |
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137.950 | Evasion of taxes — civil action to recover taxes, costs and attorney's fee. (8/28/1982) |
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137.960 | False statements to assessors — penalty. (8/28/1982) |
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PRIVATE RAILROAD CAR TAX | |||
Private railroad car companies defined, 137.022 |
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137.975 | Annual reports to be filed, form, content. (5/13/1994) |
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137.977 | Failure to file, penalty — waiver of penalty, when — report deemed filed, when. (5/13/1994) |
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137.979 | Commission to assess, adjust and equalize aggregate valuation — operations ... (5/13/1994) |
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137.981 | Administrative and judicial review procedure authorized for private car ... (5/13/1994) |
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137.983 | Private car companies not subject to ad valorem taxation, when. (5/13/1994) |
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137.985 | Commission to apportion aggregate value to each county levying an ad ... (5/13/1994) |
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PRIVATE CAR AD VALOREM TAX LAW | |||
137.1000 | Title, effective date. (8/28/1999) |
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137.1003 | Definitions. (8/28/1999) |
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137.1006 | Powers of commission. (8/28/1999) |
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137.1009 | Commission to prescribe report forms — penalty for failure to submit ... (8/28/1999) |
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137.1012 | Aggregate valuation of distributable freight line company property by the ... (8/28/1999) |
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137.1015 | Review of original assessment, when — procedures. (8/28/1999) |
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137.1018 | Statewide average rate of property taxes levied, ascertained by the ... (1/2/2023) |
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137.1021 | Deposit of taxes collected into county private car tax trust fund — ... (8/28/1999) |
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137.1024 | Director to notify attorney general of failure to pay taxes due. (8/28/1999) |
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137.1027 | Attorney general to institute a suit, when — property subject to seizure, when. (8/28/1999) |
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137.1030 | Contingent procedures for freight line company taxes, effective when. (8/28/1999) |
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CEMETERY MAINTENANCE AD VALOREM TAX | |||
137.1040 | Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting ... (8/28/2010) |
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HOMESTEAD PROPERTY TAX CREDIT | |||
137.1050 | Homestead property tax credit — definitions — credit amount — ordinance or ... (8/28/2023) |
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- Cross References | |
---|---|
Aircraft of airline companies, how taxed, Chap. 155 | |
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