Duties of The Assessor
The primary duty and responsibility of the Assessor is to make sure all real property within his/her jurisdiction is assessed, with the exception of properties where the law provides otherwise. This includes residential, multi-residential, commercial, industrial and agricultural classes of property.
Real property is re-valued every two years. The effective date of the assessment is the first day of January of the current year. The assessor determines either a full or partial value for new construction and improvements depending upon their state of completion on January first of the year assessed.
The Iowa Department of Revenue Assessor references with Iowa Code statutes can be found here.
Assessors Conference Board
The Conference Board serves as the governing board for the office of the Assessor. The county conference board consists of the mayors of all incorporated cities whose property is assessed by the county assessor, one representative from the board of directors of each high school district who is a resident of the county, and members of the county board of supervisors. Conference board guidelines can be found here.