Iowa Code

Iowa Code § 441.18 (2026)

Listing and valuation

✓ current as of July 2026

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Each assessor shall, with the assistance of each person assessed, or who may be required by law to list property belonging to another, enter upon the assessment rolls the several items of property required to be entered for assessment. The assessor shall personally affix values to all property assessed by the assessor. [C51, §473; R60, §733; C73, §822; C97, §1352; C24, 27, 31, 35, 39, §7106; C46, §405.19, 441.1; C50, 54, 58, §405.19, 405A.6, 405A.7, 441.10; C62, 66, 71, 73, 75, 77, 79, 81, §441.18]

Notes of Decisions

Cited in 5 cases, 1973–2006 · leading case: Carlon Co. v. Bd. of Review of City of Clinton, 572 N.W.2d 146 (Iowa 1997).

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Carlon Co. v. Bd. of Review of City of Clinton, 572 N.W.2d 146 (Iowa 1997). · cites it 3× “See Iowa Code §§ 441.18 (“Each assessor shall .”

Farmers Grain Dealers Ass'n of Iowa v. Woodward, 334 N.W.2d 295 (Iowa 1983). · cites it 2× “Section 441.18 provided: Each assessor shall, with the assistance of each person assessed, or who may be required by law to list property belonging to another, enter upon the assessment rolls the several items of property required to be entered for assessment.”

Hetherington Letter Co. v. City of Cedar Rapids, 207 N.W.2d 800 (Iowa 1973). “10, The Code, 1950), or that the owner swore only the “list” was correct, not specifically to the value affixed by the assessor (§ 715, The Code, 1927; § 441.18, The Code, 1950). When those cases were decided, the tax assessment appeal decisions ruled if the property had a…”

Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co. (Iowa 2006). “§§ 441.18–.21. Each taxable item is called a “parcel.”

First Iowa State Bank v. Bd. of Review of Monroe Cnty., 424 N.W.2d 441 (Iowa 1988). “§ 441.18. The valuation of the property must be at its “actual value” which is the “fair and reasonable market value of such property.”

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