Iowa Code
Iowa Code § 429.1 (2026)
Notice of assessment
✓ current as of July 2026
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The department of revenue shall, at the time of making the assessment of property as provided in chapters 428, 434, 437, and 438, inform the person assessed, by mail, of the valuation put upon the taxpayer’s property. The notice shall contain a notice of the taxpayer’s right of appeal to the director of revenue as provided in section 429.2. [C81, §429.1] 86 Acts, ch 1241, §37; 2002 Acts, ch 1150, §12; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §19, 75; 2018 Acts, ch 1158, §13, 28
\nNotes of Decisions
Cited in 2
cases, 1977–1983 · leading case: First Nat'l Bank of Ottumwa v. Bair, 252 N.W.2d 723 (Iowa 1977).
First Nat'l Bank of Ottumwa v. Bair, 252 N.W.2d 723 (Iowa 1977). “§§ 429.1, 429.2, 430.2 et seq., The Code, 1966.”
Pruss v. Iowa Dep't of Revenue, 330 N.W.2d 300 (Iowa 1983). “Section 429.1 provides that the director must notify the taxpayer of the valuation he places on the property under those chapters, and inform the taxpayer of the right to appeal to the board of tax review.”
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