Iowa Code
Iowa Code § 441.13 (2026)
Office personnel
✓ current as of July 2026
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Other office personnel shall be appointed by the assessor subject to the limitations of the annual budget as hereinafter provided. The assessor shall select field persons, so far as possible, from the eligible list of deputy assessors. Their compensation shall be fixed as provided in section 441.16. They shall serve at the pleasure of the assessor. [C46, §405.10, 405.11; C50, 54, 58, §405.10, 405.11, 441.8; C62, 66, 71, 73, 75, 77, 79, 81, §441.13]
\n441.14 Reserved.\n\nTue Dec 09 22:11:29 2025 Iowa Code 2026, Chapter 441 (66, 0) 9 ASSESSMENT AND VALUATION OF PROPERTY, §441.16
\nNotes of Decisions
Cited in 10
cases, 1950–2006 · leading case: Deere Mfg. Co. v. Zeiner, 78 N.W.2d 527 (Iowa 1956).
Deere Mfg. Co. v. Zeiner, 78 N.W.2d 527 (Iowa 1956). “(See Code section 441.13.) The second assessment roll, No.”
Stream v. Gordy, 716 N.W.2d 187 (Iowa 2006). “Iowa Code §§ 441.13 , 441.16 (2003). On May 27, after Stream had appeared at a meeting of the Board where he criticized the Board’s lack of communication as to changes in the health insurance program, the Board met with Stream and McMahan to discuss the employee-sharing…”
Clark v. Lucas Cnty. Bd. of Review, 44 N.W.2d 748 (Iowa 1950). “For that reason we have disregarded the usual presumption in favor of the assessor’s valuations in passing upon this appeal.”
Union Cnty. Bd. of Review v. Hotel Inv. Co., 92 N.W.2d 397 (Iowa 1958). “The figure of $112,500 so reached was then the actual value; and the Board, in accordance with Code section 441.13, took 60% of this as the base for the assessment.”
Daniels v. Bd. of Review of Monona Cnty., 52 N.W.2d 1 (Iowa 1952). “” In all of the cases cited above, where the assessors merely accepted the professional appraisers’ valuations, we held the appealing taxpayers had- the statutory burden of proof to establish their contentions that the valuations were excessive or inequitable.”
Nw. States Portland Cement Co. v. Bd. of Review, 58 N.W.2d 15 (Iowa 1953). “Such personal property, whether in a finished or unfinished state, shall be assessed at the same ratio as provided in section 441.13 [it is 441.4 in I. C. A.] of its average value estimated upon those materials only which enter into the combina *725 tion, manufacture, or pack,…”
J. Rosenbaum & Sons, Inc. v. Coulson, 69 N.W.2d 403 (Iowa 1955). “Section 441.13 of the 1950 Code refers to various matters which the assessor shall take into consideration in determining the actual values of taxable property.”
Hetherington Letter Co. v. City of Cedar Rapids, 207 N.W.2d 800 (Iowa 1973). “It is not apparent from these decisions whether condemnee raised the defenses under our then relevant statutes that market value was only one element considered in arriving at the actual value upon which assessed value was based (§ 7109, The Code, 1927; § 441.13, The Code,…”
Mason v. Bd. of Review, Madison Cnty., 93 N.W.2d 732 (Iowa 1958). “Under section 441.13, Code of 1954, the burden of proof rests upon the taxpayer to establish such inequality.”
Charles A. Stream & Diane B. Mcmahan Vs. Greg Gordy, Willie Van Weelden, & Lawrence Rouw, As Mahaska Cnty. Bd. Of Supervisors (Iowa 2006). “Iowa Code §§ 441.13 , 441.16 (2003). On May 27, after Stream had appeared at a meeting of the Board where he criticized the Board’s lack of communication as to changes in the health insurance program, the Board met with Stream and McMahan to discuss the employee-sharing…”
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