Iowa Code

Iowa Code § 441.45 (2026)

Abstract to state department of revenue

✓ current as of July 2026

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1. The county assessor of each county and each city assessor shall, on or before July 1 of each year, make out and transmit to the department of revenue an abstract of the real property in the assessor’s county or city, as the case may be, and file a copy of the abstract with the county auditor, in which the assessor shall set forth:

a. The number of acres of land and the aggregate taxable values of the land, exclusive of city lots, returned by the assessors, as corrected by the board of review.

b. The aggregate taxable values of real estate by class in each township and city in the county, returned as corrected by the board of review.

c. Other facts required by the director of revenue.

2. If a board of review continues in session beyond June 1, under sections 441.33 and 441.37, the abstract of the real property shall be made out and transmitted to the department of revenue within fifteen days after the date of final adjournment by the board.

3. An assessor shall report valuations of real property by parcel, including identifying additions by revaluation or other type of addition to value, and shall transmit and maintain the data in a manner that is compatible with software used by the county auditor and that allows the county auditor to use the data to file the reports required by section 331.510, subsections 3 and 4. [R60, §741; C73, §833; C97, §1377; S13, §1361; C24, 27, 31, 35, 39, §7117, 7139; C46, 50, 54, 58, §441.20, 442.14; C62, 66, 71, 73, 75, 77, 79, 81, §441.45] 83 Acts, ch 140, §1; 89 Acts, ch 296, §67; 2003 Acts, ch 145, §286; 2011 Acts, ch 25, §143; 2024 Acts, ch 1094, §44, 47 Referred to in §331.510, 441.21, 443.22 \n

Notes of Decisions

Cited in 5 cases, 1963–1988 · leading case: Bd. of Sup'rs of Linn Cty. v. Dept. of Revenue, 263 N.W.2d 227 (Iowa 1978).

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Bd. of Sup'rs of Linn Cty. v. Dept. of Revenue, 263 N.W.2d 227 (Iowa 1978). “§ 441.45. Subsequently, the Department adjusted assessed valuations pursuant to statutory and regulatory guidelines.”

Appanoose Cnty. Rural Taxpayers Assoc., Inc. v. Iowa State Tax Comm'n, 158 N.W.2d 176 (Iowa 1968). · cites it 2× “Rather than repeat the summary here we will note plaintiffs allege the county assessor and county board of review prepared and transmitted to the state tax commission an abstract of the real and personal property in the- county containing the items required by Iowa Code, 1966,…”

Chicago & North W. Ry. Co. v. Iowa State Tax Comm'n, 137 N.W.2d 246 (Iowa 1965). · cites it 2× “roads for the years 1960, 1961 and 1962, subject to their materiality and competency, were usable without formal identification, as well as records in all recorder and assessor offices and proceedings in local boards of review and the State Board of Review, and data relating to…”

Hougen v. George, 120 N.W.2d 497 (Iowa 1963). · cites it 2× “As preliminary procedure to action by the State Board of Review, section 441.45 provides that each county assessor and each city assessor shall, before the first Monday in July, prepare and transmit to the State Tax Commission an abstract of all real and personal property in the…”

First Iowa State Bank v. Bd. of Review of Monroe Cnty., 424 N.W.2d 441 (Iowa 1988). “§ 441.45. Every two years the director of revenue shall, by August 15, order the equalization of the levels of assessment in the various assessing jurisdictions.”

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