Iowa Code

Iowa Code § 443.21 (2026)

Assessments certified to county auditor

✓ current as of July 2026

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All assessors and assessing bodies, including the department of revenue having authority over the assessment of property for tax purposes shall certify to the county auditor of each county the assessed values of all the taxable property in such county as finally equalized and determined, and the same shall be transcribed onto the tax lists as required by section 443.2. [C71, 73, 75, 77, 79, 81, §443.21] 2003 Acts, ch 145, §286 Referred to in §331.512

Notes of Decisions

Cited in 1 case, 1987–1987 · leading case: Birusingh v. Knox, 409 N.W.2d 189 (Iowa 1987).

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Birusingh v. Knox, 409 N.W.2d 189 (Iowa 1987). · cites it 2× “2 (1985) after the assessing bodies have certified the assessed values to the auditor as required by Iowa Code section 443.21. 1 As plaintiffs correctly note, section 441.”

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